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VI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues … obligations can no longer be incurred nor payments made In most cases, when the legislature enacts an appropriation, … State Finance Law, Section 40 there are four lapse dates in each fiscal year: June 30, September 15, September 30 and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… can take effect. DiNapoli requested the Executive Order in order to safeguard benefits for families who may lose a … workers are on the front lines battling the coronavirus in their communities every day,” DiNapoli said. “God forbid … our heroic state and local workers and their families in these tough times.” Under the existing law, members of the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… number of school districts in fiscal stress has returned to pre-pandemic levels this year. As districts continue to adjust to these conditions, officials should make every effort to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressAudit Committee Charter Guidance and Template
… or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the annual independent audit of the …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Baldwinsville Central School District , Chenango … , Downsville Central School District , East Williston Union Free School District , Extra-Classroom Activities , … Central School District – Financial Management (Onondaga County) The board and district officials did not develop …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other taxes. The accounting … Chapter. Leases - Leases receivable are recorded based on revenue the State expects to collect as a result of revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsContract Participation of Minority- and Women-Owned Business Enterprises
… set forth by the Department of Economic Development (DED), State agencies and public authorities must establish … and report quarterly on their level of participation to DED. The Metropolitan Transportation Authority (MTA) reported to DED total contract expenditures of $1.1 billion for State …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2022. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21State Contract and Payment Actions in January
… Authority for construction expenses for the new Western NY Welcome Center in the town of Grand Island. $2.4 million … 26 local governments, including Albany, Broome, Chemung, Columbia, Dutchess, Schenectady, Seneca, Tompkins, Ulster and …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryContributing Toward Your Retirement – Forest Rangers Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest … you with an annuity, in addition to your regular service retirement benefits, when you retire. Tier 5 Members If you …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… benefits, you are not required to contribute toward your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These contributions, plus the interest they earn, will provide you with an …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … his wife as clerk-treasurer under his supervision, in violation of the village employee handbook, and approved … her unsubstantiated claims of off-hours work for $21,000 in extra pay. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, a class D felony, … the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she faces a prison sentence of 3 2/3 to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftMarch 2000: Handicapped Parking Education Program
… that every county and the City of New York shall establish a handicapped parking education program for the purpose of … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for … relating to handicapped parking spaces. This surcharge is in addition to any other sentence, fine or penalty. …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance trends, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mTown of Laurens – Budgeting Practices (2013M-204)
… period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… Fund (the Fund), released the following statement today in regarding Facebook CEO Mark Zuckerberg’s Senate testimony. The Fund holds shares in Facebook valued at more than $1 billion. "Facebook needs … from its platform. The company has already suffered a drop in value and severe reputational damage and failure to …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must … determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341j