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DiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and … designated in fiscal stress increased from 6.8% in FYE 2023 to 8.5% in 2024, it was still well below the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have … In addition, while department officials made CCAP payments for eligible families within required timeframes, they …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or consistent with language in their applicable collective bargaining agreement (CBA). … 1 that were paid a total of $260,030 for six pay periods. In general, salaries and wages were paid as authorized and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Contact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … asked questions or contact us with the form below. How much is my claim? To protect your privacy and prevent … or lost your Claim ID, complete our contact form . How do I start a claim? See How to Search and Claim Property …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a board member of a central high school district who is also an elected district board member of the central high school district must take training …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9State Agencies Bulletin No. 1944
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through 10/31/2021 as income on the employee’s 2021 Form W-2 using Earnings Code PEV (Personal Employer … of vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for … contained in the 2023-2026 Agreement between the State of New York and PEF, employees with peace officer status … Training and Safety Incentive Program Payment: A member of Professional, Scientific and Technical Services Unit – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1992
… will process the payment for eligible employees at the NYS School for the Blind (Deptid 11260) and NYS School for the Deaf (Deptid 11270). The Additional Pay page … for their position and eligible employees at the NYS School for the Blind (Deptid 11260) and NYS School for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1828.1
… using the Earnings Code AMS (Adjust Military Stipend). Deduction Information All general deductions for employees … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonOpinion 89-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… op-ed from New York State Comptroller Thomas P. DiNapoli and William Glasgall, Senior Director, Public Finance, at the … based in New York City. The full op-ed is below: In 2020 and 2021, the federal government sent an unprecedented amount of money to states and localities to blunt the impact of lockdowns and other …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edOpinion 88-36
… 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… office at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the $2,522 in … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Pension Payment Option Election – Divorce and Your Benefits
… a small share of the overall pension benefit. For a full description of each option, see the Pension Payment … death. Available options include the Joint Allowance Full (100 percent), Joint Allowance Half (50 percent) or any … member with a customized pension payment option election form during the processing of their retirement application. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionCUNY Bulletin No. CU-723
… agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees City University … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section 12 … the New York State Nurses Association, provides for a uniform allowance payment to eligible employees. In addition, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… must be reported and are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may … Exceed $5,250; or Exceed $5,250 when combined with any additional Educational Assistance benefits paid to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Comptroller DiNapoli Releases Municipal Audits
… and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0