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Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to the same month last year, according to … for counties and cities, or $74.4 million less than in October 2019. This drop was less severe than previous … since the start of the COVID-19 pandemic, particularly in the spring when collections fell by double-digits. Still, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberState Agencies Bulletin No. 1836.1
… for Overtime Ineligible Employees : to determine how to calculate extra service for overtime ineligible … employees: Computation of Cash Compensation: to determine how to calculate extra service for overtime eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19NYS Common Retirement Fund Reports First Quarter Results
… in publicly traded domestic equities and 15.3 percent in international public equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsSUNY Bulletin No. SU-342.2
… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … on Paid Parental Leave or returns from the leave on a day other than the first day of the pay period, agencies must divide the average …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… usage. However, auditors identified certain weaknesses in subsidiaries’ fuel purchasing and monitoring practices. … for buses, it paid more than necessary for fuel at two subsidiaries. DiNapoli recommended RGRTA: Ensure subsidiaries accurately log daily fuel consumption for each …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, … because they may affect the needs and timing of projects in that plan. “While funding for capital projects remains …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planOversight of Passenger Safety
… Purpose To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures … Offices (DDSOOs) administer and oversee State operations for OPWDD, including the direct delivery of services to … OPWDD’s vulnerable clients were issued violations for serious traffic infractions, such as running red lights …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… supported employment services for individuals with a disability. The audit covered the period from April 2017 … for and supports the employment goals of people with a disability. Its mission is to assist individuals with a disability to achieve and maintain employment and to support …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedService-Disabled Veteran-Owned Businesses
… P. DiNapoli supports the development and advancement of Service-Disabled Veteran-Owned Businesses (SDVOBs) by … their participation in State contracts, with a goal of 6% of statewide agency discretionary spending. By law, State … Thomas P DiNapoli supports the development and advancement of ServiceDisabled VeteranOwned Businesses SDVOBs by …
https://www.osc.ny.gov/state-vendors/sdvobSherman Central School District – Claims Audit (2024M-92)
… report – pdf] Audit Objective Determine whether the Sherman Central School District (District) claims auditor … Determine whether the Sherman Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… 1.6 percent of the budgets failed to pass on the first vote, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic … budgets that were voted on, only 11 failed on the first vote, compared to the 12 defeats from last year. Seven of the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownImplications for the Future – 2023 Financial Condition Report
… The Economic Outlook: Uncertainty Remains Looking ahead, numerous factors will continue to present risks to economic growth, and many forecasters continue to believe … Looking ahead numerous factors will continue to present risks to economic growth and many forecasters …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureNewstead Fire Company –Internal Controls (2014M-92)
… used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92DiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… vehicles are increasingly sidelined for repairs, according to a report released today by State Comptroller Thomas P. … of service is concerning,” DiNapoli said. “The city needs to be more transparent about how it’s controlling costs and … target of 85 months. This aging fleet has contributed to a decline in vehicle readiness, with in-service rates for …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the … Newark Central School District Financial Condition and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHadley-Luzerne Central School District – Financial Condition (2012M-188)
… use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Welcome New Members
… If youre a new NYSLRS member you can find handy resources in one convenient place Learn how NYSLRS pensions work and read about your …
https://www.osc.ny.gov/retirement/members/new-members