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State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags the nation, … invasion of Ukraine and persistently high inflation. In addition, New Yorkers continue to grapple with the health, … fund new spending programs could create a “fiscal cliff” in the future. We must remember this influx of federal …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Village of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Suffern – Budget Review (B21-6-2)
… than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Norwich – Justice Court (S9-14-3)
… collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the … that tickets are properly reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Review of Growe Technologies Inc.
… and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for … health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a subsequent, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… I commend the Mayor’s proposals to help keep New Yorkers in their homes. “Going forward, reducing spending will be … budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new ways to reduce spending that … Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressChateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general and food service funds as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … Adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI in eight shared folders. Maintain a data inventory to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andState Agencies Bulletin No. 1795
… plan year change. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4CUNY Bulletin No. CU-625.5
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union … the payroll deduction in PayServ for those unions that do not currently submit membership and dues transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… or otherwise changed. To ensure that all actions taken in PayServ regarding union membership and union dues … to initiate, discontinue and modify the payroll deduction in PayServ for those unions that do not currently submit … consistent with payroll processing requirements. In most cases, the transaction will be processed in the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payroll