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DiNapoli: NYC Spending Priorities Shifted During Pandemic
… pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … enrichment programs (Summer Rising, $101 million), more Fair Fares public transportation discounts for low-income New … implications of the pandemic. Report Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Related Reports Update …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicClaims for Deceased Owners and Estates
… that reported the funds. See Required Documentation for examples of accepted proof of ownership. How to Prove … If there is a court-appointed representative for the estate, they may submit a claim by providing a copy … – Heir If there is no court-appointed representative for the estate, the closest living family member may submit a …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete … for cash and investments and no liability accounts as of December 31, 2024. However, the balance sheets for these … incurred by the Town or properly allocated to each of the operating funds in 2024, which resulted in the …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Life Changes: A Guide for Retirees
… A Message from Comptroller Thomas P. DiNapoli You already know that you will continue receiving a retirement benefit for the rest of your life. Now, I want to make sure you know about other … Retirees this guide will help you understand your benefit payments the services we offer …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesOther Bulletin No. 55.1
… Job Data page and the Position Data page are not equal. Inc Code Req Review – if the increment code on the employee’s … equal to 001-031, and the salary is equal to a salary step of the employee’s equated grade on the effective date … Salary Schedule, increase the salary to the same salary step on the 04/01/20 Salary Schedule. If the employee has a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilOpinion 90-9
… transfers) VILLAGE LAW, §§5-524(3), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): In a village which has … VILLAGE LAW, §§4-412(1), 5-520(4), 5-532; MUNICIPAL HOME RULE LAW, §10(1)(ii)(e)(3): A village board of trustees may … provisions of the Village Law generally (Municipal Home Rule Law, §10[1][ii][a][1], [e][3]), that authority does not …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as a … the property, including any interest charges incurred in connection therewith. Neither article 5-K nor any other … property which exceeds the costs incurred by the town in connection with its acquisition of the depot. October 20, …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury … PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. Department of Education, … payment systems or with their federal program liaisons on how to properly return federal funds. OSC is not responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… and contributions that are restricted to meeting the operational requirements of a particular function or segment; … are made (consumption and use taxes), and as the taxable event occurs (miscellaneous taxes), net of estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… determinable). Cost is defined as consideration given or received whichever is more objectively determinable. It includes the purchase price or construction costs and also additional charges to place a … Expenses incurred in remodeling, reconditioning or altering a purchased building to make it available for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … with ESRD. Medicaid recipients with ESRD are eligible for Medicare coverage if they receive regular dialysis treatments … the federal Social Security Administration (SSA) has a policy that allows Medicaid recipients who are age 65 and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 2322
… Lag 03/27/2025 04/23/2025 Institution 1 Lag 04/03/2025 05/01/2025 Eligibility Criteria: Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of … Current Amount 2025 Increased Amount LOC (Location Pay) 01 $3,871 $4,623 21 $2,195 $3,400 LMH (Location Mid-Hudson) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… from unauthorized use and to ensure fuel inventory and usage is appropriately accounted for and billed. The Town … companies’ access to fuel vehicles and bills them based on usage. The Town uses a computerized fuel management system … of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… of Health (DOH): Oversight of Registration, Licensing, and Inspection of Radioactive Materials (RAM) Facilities and … of those inspections beyond the established 1- to 5-year inspection time frames by relying on a buffer intended to allow for more flexibility and extensions to the inspection intervals for staff time and travel. DOH did not …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1889
… annualized equivalent of the minimum wage for their work location. Affected Employees Employees in hourly or annual … positions to $14.00 for State employees whose job location is within the counties of Nassau, Suffolk, or … The minimum hourly wage for State employees whose job location is within the five boroughs of New York City (NYC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-system