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DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Benefits Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum for the start of the fiscal year. Despite a balanced budget … year, the city projects a budget gap of $4.2 billion for FY 2022 because it relied heavily on nonrecurring actions …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: State Tax Revenues $3 Billion Below Last Year
… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 451 NYS2d 816; see Village of Walden v County of Orange , Supreme Court, Orange County, Slifkin, J., Nov. 12, 1980 affd … ; City of Poughkeepsie , supra ; County Law, §657-a). The case of Village of Walden , supra , specifically concerned …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … required to account. The office of acting village justice is a permanent office required to be established by Village … any calendar month to the state comptroller within the first ten days of the month following collection." …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli Releases Annual IDA Report
… today by State Comptroller Thomas P. DiNapoli. “Recent increases in property values and construction costs have … year. While this reflects 11,181 fewer jobs, the median salary for these jobs increased slightly – from $42,000 in FYE 2022 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. Because there is no information on the lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … were planned or enacted. Because there is no information on the lead levels of the 173 water outlets not sampled for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., … dental services). Plans reimburse health care providers for services provided to enrollees. Generally, Medicaid is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesCUNY Bulletin No. CU-509
… Purpose To notify CUNY agencies of new deduction codes for automatic … OSC received a request from CUNY and Local 3, IBEW to establish payroll deductions for agency shop fees and dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3CUNY Bulletin No. CU-572
… provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly PSC employees … T8, CA, CB, and CE who meet the eligibility criteria The Retroactive General Salary Increases for Adjunct employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesCUNY Bulletin No. CU-571
… provide agencies with the procedures for reporting certain salary increases. Affected Employees Annual and Hourly PSC employees … the June 27, 2016 Board meeting. Effective Date(s) The Retroactive General Salary Increases effective 4/20/12, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New … drug rebate process. Additionally, the Department sent retroactive invoices to manufacturers for previously missed …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… a total of $292,681 from the date they were charged with a crime to their termination date. The Department should assess …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017State Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionYaphank Fire District – Claims Processing (2013M-51)
… which include areas such as equipment, radios and trucks. When an invoice is received, it is provided to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… audit was to examine the District’s budgeting practices for the period January 1, 2012, to April 23, 2013. Background … The District’s general fund budget totaled $234,950 for the 2013 fiscal year. Key Findings The Board has not … our audit was to examine the Districts budgeting practices for the period January 1 2012 to April 23 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. … and five Trustees. The Company’s expenses totaled $148,073 for the 2011 fiscal year. Key Findings On August 21, 2012, we … cash from the safe. Bar committee members routinely paid for bar-related purchases with undeposited cash generated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lansing Fire District – Financial Condition (2013M-80)
… audit was to examine the District’s financial condition for the period January 1, 2008, to December 31, 2012. … our audit was to examine the Districts financial condition for the period January 1 2008 to December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80