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Selected Publications and Reports
… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal … including its most recent November 2024 update (the FY 2025 Modified Budget), assumes that the funding for certain … $8.7 million annually beginning in FY 2023 to maintain contract levels for parental representation in child abuse …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… rate for borrowers in the Bronx (19 percent) was twice the rates in the Long Island (9.5 percent) and Ithaca (9.1 … which occurred in the nation during this period. Default rates for student loans declined in New York from 2012 to 2014. DiNapoli’s report found default rates varied dramatically depending on the type of school an …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeUnified Court System Bulletin No. UCS-73
… bargaining units who received a 2003 or 2004 Longevity Bonus Payment which was less than the new entitlement: SA, … employee’s regular check, dated October 6, 2004 Longevity Bonus Eligibility Employees of the Unified Court System who, … in the Unified Court System are eligible to receive a bonus equaling $1,600.00 for 2003 and $1,650.00 for 2004 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-73-adjustments-2003-and-2004-judicial-longevity-bonus-paymentsOpinion 93-6
… be the subject of the agreement (see, NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. 91-14, p 53). … provide fire protection services (see Village Law, article 10). As a rule, however, towns do not have the power to … Law, §§183 or 184, respectively (1981 Opns St Comp No. 81-1, p 1). Thus, since towns generally do not have the power to …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Real Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 96-13
… in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … seq .) authorizes the adoption of service award programs for volunteer ambulance workers. Section 219-e(a) of that law …
https://www.osc.ny.gov/legal-opinions/opinion-96-13State Agencies Bulletin No. 170
… replaces the section titled "Ending Additional Pay" found in Bulletin #96, page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … additional salary factors when an annual salaried employee's status changes. Additional Information For more information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate and … years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 with the enactment of Title 12 of the Public Authorities Law to address …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation (DEC) is adequately monitoring … Act (Act) was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its regional offices, is …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesCalculating Days Worked – Enhanced Reporting
… personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. Example 1: A highway crew …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedUnified Court System Bulletin No. UCS-96
… Location Pay will be increased to $1,302 for employees in NYC, Rockland, Westchester, Nassau and Suffolk counties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-96-april-1-2006-general-salary-increase-and-location-pay-increaseState Agencies Bulletin No. 1944
… on the Time Entry Interface File (NPAY502) using current pay period effective dates. Taxable amount for 2021 should be … in PayServ as soon as possible, but no later than Pay Periods 19-Lag and 20-Current for Institution agencies … Value of Personal Use (AC 3173) to OSC before January 3, 2022. Form AC3173, approved by OSC, is the only acceptable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Long Beach – Budget Review (B7-16-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been … $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds as of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252