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City of Lockport – Budget Review (B23-1-7)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the … as of December 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ separation payments … Did City of Mechanicville City officials ensure that employees …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase … benefits. “Turbulence in the financial markets along with benefit and salary changes will impact rates for SFY … depending on factors such as the types of retirement benefit plans adopted, salaries paid, and the distribution of …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… You ask whether a county which has implemented the enhanced emergency telephone system (E911) surcharge … to the establishment and administration by counties of enhanced emergency telephone service ("E911"). Generally, … whether a county which has implemented the enhanced emergency telephone system E911 surcharge authorized …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… $7.9 million with Vector Construction Corp. for NY Route 23 bridge replacement over Unadilla River in … Department of Transportation $6.4 million to the Syracuse Regional Airport Authority for terminal enhancements and expansion at the Syracuse Hancock International Airport. $5.8 million to El …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2020
… processing of the April 2022 Arbitration Eligible (BU01) and Non-Arbitration Eligible (BU21) Salary Increase for … NYS Bargaining Unit: 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … decisions in Washington may force tough fiscal choices for the state and raise new questions for local governments and nonprofits that rely on state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… 55-c. In addition, since 2015, businesses in New York that employ people with disabilities have been authorized to claim …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesMachias Fire District – Financial Operations (2026M-14)
… operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 90-19
… contract) VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19VI.4 Reappropriations Overview – VI. Budgets
… therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - Budget Transfers Overview of this Chapter for the Appropriation Movement Authority Quick Guide (How to reappropriate column) for further guidance. Agencies need to be cognizant of these …
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
… the Executive Order in order to safeguard benefits for families who may lose a loved one to COVID-19 before … will get the benefits that were intended for them. My thanks to Governor Cuomo for acting on my request and … members place an effective date of retirement on their application or if filing using Retirement Online . …
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)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
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
… Thirty-one school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 … of the relief funding having been spent, the number of school districts in fiscal stress has returned to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Year-End Accomplishments
… the Unclaimed Funds program, and his continued push for campaign finance reform. Leading the Third Largest Public … 250 New York companies, another $400 million available for investing, and a 20 percent return on exited investments. … the Emerging Managers program to promote opportunities for minority- and women-owned business and hosted …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Contract and Payment Actions in November
… than $8.3 million, primarily for mistakes, insufficient support for charges, and improper payments. More information … $71.4 million with Peter Scalamandre & Sons Inc. for safety and mobility improvements on Route 347 in Suffolk … million with Rifenburg Construction Inc. for intersection safety enhancements and reconstruction in Albany and …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… rehabilitation and improvements at Marsha P. Johnson State Park in Kings County. State University Construction Fund … in Suffolk County. $12.6 million with Tioga Construction Company Inc. for bridge replacement on Route 79 over Chenango … for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. Division of …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and … revenue risks which may make current spending levels for essential programs and services difficult to sustain. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget