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MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… A rezoning of the area around Grand Central Terminal to permit higher density office buildings proposed by Mayor …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… in the country, New York still lags behind other states when it comes to its rainy day reserves, according to a report released … RDRF were both established primarily to manage budget gaps when revenues fall short due to an economic downturn or other … in the country New York still lags behind other states when it comes to its rainy day reserves …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Opinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its …
https://www.osc.ny.gov/legal-opinions/opinion-91-13NYS Payroll Online
… NYS Payroll Online is a service that allows you to view and update your employee payroll information and opt out of receiving paper pay stubs …
https://www.osc.ny.gov/state-agencies/payroll/nyspoDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… governments are three or more years delinquent in meeting one or more annual financial reporting requirements. “While … necessary to calculate the tax levy limit. Five towns and one village have failed to file their Property Tax Cap reports for three or more years. Of these, one town and one village were also delinquent in one of the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Villages: Almond , Cedarhurst , Copenhagen , Great Neck , Holley , Hoosick Falls , Lisle , Mount Kisco , North … residents, policymakers and other interested parties with little to no information regarding the fiscal performance of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately … policy development for the District resulted in excessive fund balance and unnecessary tax increases. Additionally, a … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Village of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Washingtonville’s (Village’s) 2026-27 tentative budget were reasonable. Background Chapter 206 of the Laws of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… and property taxes if proposals to change the federal tax code are implemented, according to a report issued today … deductions under the proposed changes to the federal tax code. Changes to the standard deduction and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planVillage of Sherburne – Budgeting (2025M-83)
… Audit Area A village board must develop realistic budgets for financial stability, public trust and transparency; … sources (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected … during this same period, the Board adopted budgets for the general, water and sewer funds that appropriated a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Contributing Toward Your Retirement – State Police Plan
… or have 32 years of service credit, whichever comes first. For your first three years of membership, we use the annual … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … Financial statements and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual …
https://www.osc.ny.gov/retirement/resources/financial-reportsState Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and … manner. The justices also did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, … “At a time when the pandemic has shrunk local and state government revenues, shut down businesses and hurt families … that we receive much-needed support from the federal government.” For every tax dollar paid to Washington, the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonOpinion 88-57
… TOWN LAW, §198(3)(d); State Constitution, Article 1, §11: A town board, on behalf of a water district, may … with constitutional equal protection guarantees (24 Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Access Controls and Vulnerability Management
… to planning and compaction, along with initiatives for trails, water trails, and heritage development. HRVG uses an online grant … the details of these findings with three recommendations in a separate, confidential report to the HRVG officials for …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementMedicaid Program – Claims Processing Activity April 1, 2025 Through September 30, 2025
… September 2025, and certain claims going back to August 2024 or as recent as December 2025. About the Program The … inaccurate information, such as low newborn birth weight, which caused increased payments; and $276,436 was …
https://www.osc.ny.gov/state-agencies/audits/2026/06/17/medicaid-program-claims-processing-activity-april-1-2025-through-september-30-2025State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). … if they meet eligibility requirements relating to their annual income and family size. Eligible employees have the … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). … if they meet eligibility requirements relating to their annual income and family size. Eligible employees have the … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-credit