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Environment, Energy and Agriculture – 2023 Financial Condition Report
… an ongoing source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have fluctuated over time and reached a high of … DEC Capital Projects Budget. The Bond Act is authorized to fund climate change resiliency and mitigation, flood risk …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller … for the economy, the tax base and the state’s finances. Today, policymakers are at a crossroads with the challenge of … The New York Daily News today published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases School Audits
… that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused … including a reserve plan that indicates their intentions for funding, using and accumulating reserve funds. BOCES … certain reserve funds to ensure amounts were appropriate for BOCES’ needs or include reserve funding in the annual …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions. In fact, 52 of 115 payments …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… with the quality of the data the department relies on to administer the state’s weights and measures program. In a … Auditors also found about $5.1 million in expenses charged to the program that did not appear to be related to waste tire abatement or other waste …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The district’s available fund balance has accumulated to more than 400 percent of the 2015 budgeted appropriations … funds as of the end of 2014 and it has no formal plan to use the money. The library maintains approximately …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … record financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained to safeguard all assets, it did not provide detailed guidance … examined compensation totaling $449,510 that was paid to 40 of the district’s clerical, custodial, maintenance, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Fiscal Stress Scores
… government and robust local sales tax revenues helped to put local governments on solid fiscal ground in 2021,” … and a possible recession looming, local governments need to plan carefully to avoid fiscal cliffs in the future.” DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… in New York state is rated in poor condition, according to a report released today by State Comptroller Thomas P. … the state in 2023 was approximately $29 billion, according to the U.S. Department of Transportation, Federal Highway … governments, there is a great deal more work that needs to be done in New York. Local governments need this funding …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … Retention Fund based on the number of employees in BU28 to fund graduate program recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesVillage of Whitehall – Records and Reports (2026M-9)
… Law (GML) Section 30. 1 As a result, the Board’s ability to properly and effectively monitor and manage the Village’s … being informed of the Village’s financial position. Due to limited oversight of the Clerk-Treasurer’s duties related to maintaining the accounting records, errors and …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Available Options – New Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all benefit …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all benefit …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) (Available only to members with annuity savings contributions on deposit)This …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all benefit …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … same monthly amount you were receiving (without COLA) for life. If your beneficiary dies before you, all benefit …
https://www.osc.ny.gov/retirement/publications/1511/available-options