Search
Life Changes: A Guide for Retirees
… A Message from Comptroller Thomas P. DiNapoli You already know that you will continue receiving a retirement benefit for the rest of your life. Now, I want to make sure you know about other … Retirees this guide will help you understand your benefit payments the services we offer …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesPark Accessibility for People With Disabilities (Follow-Up)
… Objective To assess the extent of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … To assess the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followUnified Court System Bulletin No. UCS-90
… the Unified Court System of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplementary … the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceOpinion 96 - 11
… This is in reply to your inquiry concerning certain land originally acquired by a county for non-payment of … town board, on its own motion, may subject this proposed land sale to referendum. Pursuant to Town Law, §64(2), a town … acquire by lease, purchase or eminent domain procedures land required for any town purpose (see also Town Law, §§81, …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli Op-Ed in Times Union
… DiNapoli today. Commentary: A path to comprehensive state debt reform Last month, the U.S. reached its debt limit, … opaque practices and gimmicks don’t stop there. While statutory debt caps were imposed in the Debt Reform Act of … percent, from $61.9 billion in 2021-22 to $88 billion in 2026-27. The growing costs for repaying the state’s debt load …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … were not adequate for eight of the 31 water outlets (26 percent) that exceeded the lead action level. While …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Controls Over the Empire State Supportive Housing Initiative
… ESSHI contracts contains a work plan detailing the provider’s objectives as well as the housing-related support … Further, in-home visits allow the opportunity for the provider to see the resident’s living environment. From the … monitoring of Guidelines and contract requirements, provider performance, and conditions at some housing units. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli Issues Report on Transparency of Village Fiscal Activities
… their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from … of the village as well as the general effectiveness of its management, and leaves residents, policymakers, and other … in its accounting records along with $2 million in property tax revenues. In 16 villages, the CFOs provided …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … year local governments and designated one village in “significant fiscal stress,” one in “moderate fiscal stress,” and four as “susceptible to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials … January 1, 2019 to analyze financial trends. Understanding the Program The Board must provide oversight to ensure … The Board and Town officials did not properly manage …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli Releases Annual IDA Report
… by IDAs for their communities,” DiNapoli said. “IDAs can play an important role in helping local economies and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… region, carrying an average of nearly 600,000 customers daily to their destinations via Penn Station or Grand Central … required to produce standardized activity reports (e.g., daily, weekly, monthly) related to its established … BRC is also responsible for entering the data from its Daily Activity Reports into the MTA’s Homeless Outreach …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkHauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District District officials properly accounted for employees leave accruals and accurately calculated payments for unused leave accruals
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… destination for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, … that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 th … Still Face Uphill Recovery Tourism Sector Dashboard NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationRocky Point Union Free School District – Overtime (2021M-80)
… to ensure the District was not incurring unnecessary costs. Key Findings District officials did not adequately … As a result, the District may have incurred unnecessary costs. District officials did not: Adopt written policies to … that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Retirement System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal Year 2017-18, New York State … rate for the Employees’ Retirement System (ERS) will decrease from 15.3 percent of payroll to 14.9 percent of … rate for the Police and Fire Retirement System (PFRS) will decrease from 24.4 percent to 23.5 percent of payroll. …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128State Agencies Bulletin No. 884
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in international tourism in 2025, with overseas travelers falling 3% — a loss of over …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exports