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City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings … benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted … $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an … for students. Key Recommendations Develop and adopt a multiyear financial operating plan to provide a framework …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The … 475 students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46LaFargeville Central School District – Financial Condition (2016M-216)
… Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… and reports to manage the Town’s financial operations, account balances were inaccurate and certain revenues and …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetState Agencies Bulletin No. 2073
… service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on … and Works in an eligible title (see OER memorandum for a list of eligible titles); and Does not receive work related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceOpinion 92-27
… No. 79-31, p 5; see also Diehl v Sheehan , 233 AD 258, 251 NYS 254 affd 258 NY 624; Sacks v Neptune Meter Co. , 144 Misc 70, 258 NYS 254 affd 238 AD 82, 263 NYS 462, discussing public policy considerations with respect …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 2175
… service or direct care title (see OER memorandum for a list of eligible titles) and is required to wear a uniform on … and Works in an eligible title (see OER memorandum for a list of eligible titles); and Does not receive work related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… the report concludes. “The MTA’s finances are stable this year, but just around the corner it faces growing budget gaps … has been the largest source of funding for the MTA’s five-year capital programs, which are vital to keeping the system …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… withdrawn by the Fund. Climate Risk Shareholder Proposals in 2022 GHG Reduction Targets DiNapoli filed proposals … has committed to adopting science based GHG targets in line with a 1.5 C degree future. DiNapoli’s proposals … GHG emissions reductions from corporations have resulted in agreements with numerous companies over the years, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksState Agencies Bulletin No. 1966
… Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Comptroller DiNapoli Releases Municipal Audits
… including negative appropriations totaling $663,254. Those funds were identified as “2021 budget challenge” across … Rescue Plan Act of 2021. The timing of the receipt of funds from the Act is uncertain at the time. Once received, … whether these points were redeemed to benefit the town. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1871
… Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/03/2020, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1871-2020-uniform-maintenance-allowance-and-2020-work-related-clothingPassenger Vehicle Fleet Management
… has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have controls in place that … in many agencies are routinely required to travel for various work reasons such as conducting inspections, … snow plows, large trucks) that are generally unsuited for personal transportation. The remaining 6,700 were cars …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… or true-up of the contract maximum value to reflect actual expenditures. For example, a contract for a five year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsComptroller DiNapoli Releases School Audits
… operations. These practices allowed the district to report year-end unrestricted fund balance at levels that essentially … recalculated unrestricted fund balance ranged between 16 to 18 percent of the ensuing year’s appropriations. As a … to remain at nearly the same level at the end of 2015-16. Although the board and district officials annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Opinion 91-52
… Bidder (responsibility of bidder as distinguished from debarment) LOCAL LAWS -- Competitive Bidding … ... to the lowest responsible bidder furnishing the required security after advertisement for sealed bids in the … of local laws on or after September 1, 1953 (1991 Opns St Comp No. 91-1, p 1; 1981 Opns St Comp No. 81-109, p 111; 1980 …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… a New York State 529 College Savings Program account are tax deductible*. New York’s 529 College Savings Program is an … made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 income tax filings. Parents and other participants have paid for …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxes