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Local Road Conditions in New York State
… a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) having no such …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateState Comptroller DiNapoli Statement on New York City Preliminary Budget
… Over $3 billion in better than projected revenue and $2.4 billion allocated but not spent on asylum seekers … additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … funds for charter schools, overtime, special education, school nurses and rental assistance in the current fiscal …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of Allen – Town Clerk Collections (2024M-120)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not always record fees accurately or deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126SUNY Bulletin No. SU-52
To explain an automatic cancellation of general deductions for certain employees for anticipated payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateEvergreen Charter School – Credit Card Purchases (2024M-143)
… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli Releases School Audits
… the board did not adopt a disaster recovery plan. As a result, there is an increased risk that the district’s IT … district vehicle use was reasonable. Auditors identified 16 different mile per gallon (mpg) readings that did not … balance further exceeded the statutory limit, ranging from 9.4 to 14.2 percent. Furthermore, auditors found that …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2003-2
… pursuant to Article 11-A of the Town Law (§189-a et seq .), may establish a joint fire district that would … as a village. Article 17 of the Village Law (§17-1700 et seq .) contains provisions applicable to a village … fire department (see Village Law, Article 10 [§10-1000 et seq .]; see also 1990 Opns St Comp No. 90-19, p 42; …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND …
https://www.osc.ny.gov/legal-opinions/opinion-88-55XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… cash advance accounts, custodial accounts (e.g. inmate funds, patient accounts, etc.), agency funds, etc. All … checks are written off and turn over to the OSC Bureau of Unclaimed Funds. All questions concerning the disposition of uncashed checks should be directed to the Office of Unclaimed Funds. Information and phone numbers concerning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Agreement payment request into the Statewide Financial System (SFS) as a regular voucher using the appropriate … situations where continuation of an individual as a State employee would present health or safety concerns for … a return of capital and would therefore be non-taxable. An employee claims to have been subjected to discrimination …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… over a lifetime. Having everything in order will help your survivors make important decisions should anything … your will or a trust prepared. Become familiar with and complete advance directives, such as a durable power of … contacts and other important information. Here is a checklist to get you started: Personal documents — passport, …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsState Agencies Bulletin No. 768
… and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Members of the NYS … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly Special Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … the NYS Legislature who are paid using the LEG Pay Basis Code on the following payrolls: 04210 NYS Senate Members … to receive in the final paycheck of the year. When this earn code is used, the Earn Code RGS will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureOpinion 88-30
… DISTRICTS -- Assessments (properties deemed benefited to be assessed for costs of the district) -- Connections … town board to "adopt a resolution or ordinance prescribing how sewer or ... water connections shall be made." In … and within the limits of necessity, when weighed against constitutional equal protection and due process …
https://www.osc.ny.gov/legal-opinions/opinion-88-30DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesXVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … and buyers of debt instruments, and other parties external to government. The users of these financial statements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsUnified Court System Bulletin No. UCS-286
… of the salary grade. Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… March 4, 2021 Edition Selected Economic Trends New York Unemployment … These figures and those referenced below may change as a result of negotiations or other factors. Among the largest … $6,597,194 St. Lawrence County $20,895,510 Steuben County $18,498,170 Suffolk County $286,377,671 Sullivan County …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021