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DiNapoli: NYC Spending Priorities Shifted During Pandemic
… and social services have risen to counter the effects of the pandemic, but the loss of federal relief aid will require the city to reassess its … can continue beyond Fiscal Year 2024.” To meet the needs of students and teachers impacted by the pandemic, the city’s …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOther Bulletin No. 55.2
… Payroll Bulletin No. Other-55.1 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOpinion 2006-1
… -- Payrolls (requirement to certify as prerequisite to payment) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of prior to completion of payroll period) TOWN LAW … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Agencies Bulletin No. 1949.1
… by Payroll Bulletin No. 1949.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … OCFS facilities are affected. Background The Memorandum of Agreement (MOA) signed 09/30/2021 and the Amendment to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Police Bulletin No. SP-109
… to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Pursuant to the Memorandum … and the Police Benevolent Association, members working in an out-of-title capacity are entitled to compensation at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedJune 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of Bulletin This … this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based … usefulness allowed by Local Finance Law section 11.00 and pays an assumed interest rate. Details are on the State …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Municipal & School Audits
… (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and … totaling $1,878 since their appointment through June 30, 2025. Because the treasurers did not prepare bank … recommendations from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees (Board) that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … located in Scarsdale, New York, that offers a variety of services to children and adults in the community, … services to children with disabilities between the ages of three and five years. JCC is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… special education tuition that the counties pay. SED sets the reimbursement rates based on financial information, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Ganrormic, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … costs reported by Ganrormic Inc on its Consolidated Fiscal Report were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra … rate-based preschool special education programs to 43 children from school districts located in Albany, … and Saratoga counties. The counties pay tuition to Spotted Zebra for these services using reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualVillage of Pulaski – Selected Village Operations (2013M-142)
… its jurisdiction because it only reviewed the voucher edit lists and did not review each related claim. The Board did … who has the ability to modify or destroy financial application data. The Board has not developed a comprehensive …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement of equipment, including: Establishment of need for the equipment; Determining the method of … The purpose of this section is to provide guidance to state agencies on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionState Comptroller DiNapoli Releases Municipal & School Audits
… Village officials did not: solicit interest rate quotes or prepare monthly cash flow forecasts, or; consider other legally authorized investment options when … was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of Queensbury in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m