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Opinion 88-73
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualPublic Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State … of Index Crimes reported by local law enforcement agencies rose by 73,646 incidents, or 21 percent, in 2022. This … trends over the past decade. The statewide crime rate also rose in 2022, increasing by 22 percent to 2,129 crimes per …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyOversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … 2014 tax levy. However, the Town's unexpended surplus fund balance has become excessive, and its budgets from fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the … regarding the agreement announced today on New York City’s November Financial Plan. “The release of the city’s … The city’s lower estimate may reflect its attempt to balance savings with the delivery of services at a critical …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionControls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followFocus on Identity Theft
… INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to protect …
https://www.osc.ny.gov/reports/focus-identity-theftNYS Common Retirement Fund Reports Second Quarter Results
… estate and real assets (8.9 percent) and absolute return strategies and opportunistic alternatives (3.6 percent). The …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… 446 county and local facilities. The Commission is charged with both the periodic inspection of all correctional …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… released the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateState Agencies Bulletin No. 1052
… PayServ to be used by New York State’s Statewide Financial System (SFS). Affected Employees All Employees Effective … (SFS). As part of this effort, PayServ will be sending employee name, address and direct deposit account number to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierState Agencies Bulletin No. 1121
… social security tax withholding rate is 6.2% for 2012. Medicare There is no wage base limit for Medicare tax. The Medicare tax withholding rate is 1.45% each for the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the resolve, both at home … changing world. Those of us who are working to make the Paris Agreement a reality may take separate avenues, but we …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskOverview – What Every Employer Should Know
… annual cost of your employees’ future benefits. NYSLRS’ Actuary must ensure that adequate assets are being … to pay benefits as they become due. To do that, the Actuary makes assumptions about factors such as employee …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that former Village of Candor … Attorney Kirk Martin and State Police Superintendent Steven James for partnering with my office to ensure that … Thomas P DiNapoli and State Police Superintendent Steven G James today announced that former Village of Candor …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsComptroller's NYS Common Retirement Fund Responsibilities
… doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Amsterdam – Budget Review (B25-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the … exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5CUNY Bulletin No. CU-533
… Pay Basis Code = ANN, HRY Payroll Status = Active or Leave With Pay To receive $500 - $2500 increase amount (not to … signed authorization form and PAF must be provided to OSC with the transaction. A roster, in Excel format, including … Adjustments Time Entry earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-533-merit-base-salary-awards-non-managerial-classified