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Archived Data and Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach workers didn’t show at these … Sq NQR” and “’I’M OKAY F Train Unknown’ at 14th Street-6th Ave FLM.” While some people may resist giving their names, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationUnified Court System Bulletin No. UCS-298
… 2021 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April … Annual Addl Earnings (to prevent making another payment) Retirement Information The Judicial Longevity Bonus Payment …
https://www.osc.ny.gov/node/126261Comptroller DiNapoli Releases Municipal Audits
… of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … procedures relating to maintaining a reasonable level of fund balance. The town has accumulated excessive fund …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1728
… request agency action and explain the use of the New York Retiree Indicator Affected Employees New York State employees … of State Payroll Services has activated the New York Retiree Indicator to identify retirees of a NYS public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorOversight of Weights and Measures Programs (Follow-Up)
… indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … The Department uses several databases to collect data for monitoring and tracking purposes, including to review … and inform municipalities of certain quality failures for follow-up. Our initial report, issued on December 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … capital plans specifying the town"s objectives and goals for using accumulated funds. General fund balance totaled … County) Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … operations. These practices caused deficits of $15,192 in 2014 and a projected deficit of $8,437 in 2015. Westbury …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsState Authority Contracts on Open Book NY
… review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or part with … by the State. Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases School Audits
… established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin … District officials did not develop reasonable estimates for expenditures and use of fund balance in the annual … close to the actual revenues received, expenditures for fiscal years 2008-09 through 2012-13 were significantly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Saratoga County – Financial Condition (2013M-235)
… aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily by … the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through 2012. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235How Contribution Rates Are Determined – What Every Employer Should Know
… determine the value of future benefits include: Benefits for every member, retiree and beneficiary Future salary and … withdrawal and retirement Life expectancies Inflation for cost-of-living adjustments (COLA) Once future benefits … on Fund investments. Therefore, the interest rate used for employer invoices is currently 5.9 percent, though this …
https://www.osc.ny.gov/retirement/employers/partnership/how-contribution-rates-are-determinedProcurement and Contracting Practices (Follow-Up)
… (ITS), formerly known as the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable legal, … own procurement policies. This did not result in the best value for the taxpayers, but instead led to a waste of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … audit services because they did not use a request for proposal process to solicit written proposals for audit services. The city does not have an audit committee …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 974
… 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more years of membership in … (10) or more years of membership in the ORP are eligible for the reduction in contribution regardless of any break(s) … implement the contribution rate changes as described below for eligible employees. New Contribution Percentages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementSUNY Bulletin No. SU-185
… Graduate Students Employees Union (GSEU) which provides for a Downstate Location Stipend to eligible GSEU employees. … Without Pay at the time of payment are not eligible for the payments. Agency Actions Downstate Location Stipend … on the Time Entry page using the following procedure: For Fall 2011 semester payment: Earnings Code: LOS (Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesAccidental Death Benefit – State Police Plan
… accident not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of … basis, using court decisions for guidance. The Benefit The accidental death benefit is a lifetime pension if paid to a …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefit