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State Agencies Bulletin No. 911
… Purpose To inform agencies of the processing implemented as a result of the Governor’s request to withhold the April 2009 payments to M/C and other … To inform agencies of the processing implemented as a result …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryXVI.4.A Cash and Investments – XVI. Financial Reporting
… the Division of the Lottery. The New York State and Local Retirement System as well as various public benefit … of external investment pools, money market funds, bond mutual funds, and other pooled investments of fixed-income … above. Investments in external investment pools, open-end mutual funds, and securities underlying reverse repurchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… and staffing constraints can impact the City’s ability to provide adequate public services for its residents, … 2023 , OSC highlighted where the City does and does not have control over future spending. In May 2024 , OSC … expense and/or staffing data were excluded from the tool (i.e., the Economic Development Corporation, NYC Health + …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolBeacon City School District -- Budget Review (B6-15-4)
… The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $36,262,918, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… OSC’s Bureau of Payroll Services issues periodic guidance to payroll officers on the establishment and maintenance of … of account information is used on the expense report. To ensure travel and expense reimbursements are deposited … check with their financial institutions to make sure they have the correct routing and account numbers. Supplying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… told us that she permitted two noninstructional employees to earn overtime while they worked from home. However, this … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mRed Creek Central School District – Financial Condition (2016M-365)
… period July 1, 2012 through June 9, 2016. Background The Red Creek Central School District is located in the Towns of … Red Creek Central School District Financial Condition 2016M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… did not seek competition or provide documentation to support their verbal assertions that some providers were … service providers paid $2.6 million. The District did not have written agreements with 11 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Village of Fort Plain – Leave Benefits (2020M-101)
… Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to … imbalance and passing on-time budgets. While revenues have been strong this fiscal year, there are cautionary signs … and economic prosperity to all corners of the state, and I look forward to working with the Governor and Legislature …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsVillage of Suffern – Budget Review (B23-6-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … and auditors found the board and village officials have not made progress in implementing corrective action. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsContract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … Gateway are not approved. Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCopiague Union Free School District - Information Technology (2023M-150)
… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to District officials, we found that officials did not: … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Transportation – 2022 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 … 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse Than in Other States …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Overview – Divorce and Your Benefits
… in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … important for members to understand the impact a DRO might have on their benefits. The information in this presentation …
https://www.osc.ny.gov/retirement/members/divorce/overviewHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … fund balance will deplete it, and District officials will have to identify other revenue sources to fund future …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… billion) and corporate taxes in FY 2021, in addition to federal aid, the adopted budget takes important steps to … from COVID-19 will take time,” DiNapoli said. “While I am encouraged by the deposit to the Rainy Day Fund, … of new programs and investments in important services that have recurring spending implications for the city that are …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget