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New York City Budget Balanced But Economic Risks Have Grown
… city should also step up its efforts to identify savings opportunities to help close projected budget gaps.” The … has continued this year and the unemployment rate remains near its record low. The city is on track to add 94,400 jobs … in FY 2021, $2.9 billion in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by approximately 8 percent … and bridges. The decline in local government spending on water and sewer systems was significant. In 2012, combined … spent by municipalities in 2010. Individually, spending on water systems was 35 percent ($47 million) less during that …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetManagement of Capital Projects
… originate or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing … authorizes a 1.5% salary increase for employees in the title of CUNY Theater Technician, Theater Technician … Jr. dated 09/10/2019. In addition, the MOA provides for an increase to the hourly rate for work performed on Taped …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeRisk Management Planning Group
… Purpose The objectives of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of … The objectives of our examination were to determine if the New York State Insurance Fund NYSIF i effectively …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantOpinion 90-60
… Law, §109-b. General Municipal Law, §109-b authorizes a "political subdivision", including a county (see General … as amended by L 1983, ch 704, also provides that "[a] political subdivision shall not have the power to enter into … private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note …
https://www.osc.ny.gov/legal-opinions/opinion-88-37West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178County Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal … being challenged to effectively deal with rising Medicaid costs. The Legislature has recognized these growing … pressures, and in 2004 enacted legislation that shifts costs associated with the Family Health Plus Program from the …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsSUNY Bulletin No. SU-298
… and CAL positions as of 09/01/2020. OSC Actions Automatic Restoration of Contract Pay After the payroll is processed … update the row but will insert a 08/20/2020 row. Automatic Restoration of Additional Pay After the payroll is processed … Pay Information in Pay Period 11L Prevention of Automatic Restoration of Additional Pay Earnings To change the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 1130
… Financial System, OSC and SFS are working together to test the transmission and processing of all files necessary … an Institution and an Administration payroll cycle. This test is being conducted in SFS’s production environment and is one component of a comprehensive test of the conversion from the Central Accounting System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalUnified Court System Bulletin No. UCS-327
… 04/01/2021, 03/31/2022 and/or 03/30/2023 if a row does not already exist with the effective date and update the … Therefore, beginning in Pay Period 3L, agencies must report the adjustment amount for earnings codes such as … Code OTO). Correcting an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedState Comptroller DiNapoli Releases School Audits
… balance exceeded the statutory limit each year during the period. In addition, the district's reserve funds were not … fund balance was not used to fund operations during this period, the district's unrestricted fund balance exceeded the … of $5.3 million to $10.5 million during the five-year period. Mount Vernon City School District – Purchasing and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Richburg-Wirt Fire District – Board Oversight (2025M-73)
… provide adequate oversight of financial operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training … mandatory oversight training within the required time period. For example, one Board member, the Chairman, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Emerging Manager Program
… Emerging Manager & MWBE Conference Friday, February 13, 2026, in Albany, New York. Registration opens in December. For questions, contact …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerCUNY Bulletin No. CU-711
… and must be manually updated in PayServ as necessary. Retirement and Overtime Information: The Uniform Allowance … non-residents). Payroll Register and Employee’s Paycheck/Advice The Earnings Code UA6 and the amount paid will be … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-711-cuny-june-2021-uniform-allowance-paymentState Agencies Bulletin No. 2230.1
… when reconstructing the employee’s salary: Office of Court Administration City University of New York (CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… did not always ensure non-instructional employee overtime was properly monitored, approved or calculated. The 15 … Association collective bargaining agreement supports a Tuesday through Saturday work week. Therefore, this overtime … did not have accurate and up-to-date financial information when making significant financial decisions. Fiscal …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1