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Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … commitments, financial risks and the affordability of new services and/or capital investments over time. The report … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … individual employee contracts and board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial software, as well …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Ethics Oversight (2020-MS-1)
… [pdf] , Chautauqua [pdf] , Chemung [pdf] , Genesee [pdf] , St. Lawrence [pdf] , Steuben [pdf] , Suffolk [pdf] and … , Ramapo [pdf] , Southampton [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Great River Fire District – Treasurer Reports (2025M-125)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate … Did the Great River Fire District District Treasurer provide the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125City of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Amsterdam – Budget Review (B20-5-8)
… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … City issued bond anticipation notes totaling $7,689,034 for this purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8DiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… or delay, it must prioritize keeping the system in a state of good repair and it must be transparent about how the … impact riders, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA’s decisions in … work to be reprioritized can be divided by their purpose: State of Good Repair: Line Structures, Depots and Yards. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… government sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same … this year is higher than the 3.8% average growth rate seen from January to September for the 2010 to 2019 period of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearEstimate Your Pension
… Understanding your pension and finding out how much you can expect to receive is … planning . Use Retirement Online to Estimate Your Pension Most members can estimate their pension using … your final average earnings (FAE) and the amounts for the pension payment options available to you. You can …
https://www.osc.ny.gov/retirement/members/estimate-your-pensionTidal Basin Government Consulting, LLC
… the Division contracted with Tidal Basin to provide disaster recovery services to supplement the Division’s staff for Disaster Recovery Programs for Public Assistance, Hazard Mitigation, Individual Assistance, and …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… reached GHG agreements with HVAC company Carrier Global Corp., pizza maker Papa John’s International Inc., aluminum … American Electric Power, Eversource Energy, Carnival Corp., Domino's Pizza Inc. and steel-maker Cleveland-Cliffs, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsComptroller DiNapoli Releases Municipal Audits
… The legislature failed to address extended vacancies in key financial positions and address deficiencies identified … that the justices did not deposit 234 out of 720 fine and fee receipts totaling $31,056 within 72 hours. In addition, … did not prepare monthly accountability reports and bank reconciliations. City of Middletown – Water System …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the … in state-share Medicaid payments due to be paid in March 2026 to April 2026; Transferring $250 million into the Health Care …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionCUNY Bulletin No. CU-741
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees: All CUNY employee records will be affected. Background: In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Chapter XV, Section 6.A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-305
… Background In order to correctly calculate the charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning … Operations. The appropriation charges to be used for the following fiscal year-end payroll allocation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. found no evidence … by my office found no evidence that the former Commissioner committed fraud in his public position,” … finances considering the criminal actions by our former Commissioner of Finance at other organizations,” said Ulster …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most … of a paid family leave program and increases in the state minimum wage will help distribute the benefits of economic … budget were not included in the enacted budget; Raises the minimum wage for employees of New York City employers with 11 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 550
… . Annual employees receive a 2.75% Increase rounded to the nearest dollar. Hourly employees receive a 2.75% Increase rounded to the nearest cent. No Increase for FEE basis employees, except for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… (Board) and Corporation management adequately plan and monitor financial operations? Audit Period January 1, 2021 – … and corporation management should adequately plan and monitor financial operations to make informed strategic … and Corporation management did not adequately plan and monitor the Corporation’s financial operations. By not taking …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-management