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Small Businesses and the Economic Recovery: Work in Progress
… November 23, 2021 Businesses in New York were more severely impacted by … significantly and is now the lowest among the sectors, at 26 percent in October 2021. The shares of small businesses in … 37,971 2,250,123 42,621 2,607,437 4,650 357,314 12.2% 15.9% Total Small Businesses 358,669 3,694,759 402,179 4,167,720 …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning … budget. Establishing and funding allowable reserve funds for a specific intended purpose can smooth out spikes in both …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the city council has not yet authorized the budgeted increases in rates that are needed to realize these revenues. … includes appropriations of $1.9 million in termination salary payments, yet expenditures have averaged $2.2 million …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City … and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles used to support transit operations. Despite an estimated value of $150 million and a replacement cost of $216.7 million, the …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 343
… certified Council 82 as the bargaining representative for State employees in the titles listed above. A new … $22.12, beginning with the October 23 paychecks, with no retroactive adjustment. The employees will no longer be … with the following information: Effective Date: 8/19/2002 Salary Plan: SEC Earnings Prog ID: N31 for positions with Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using … by the Plan. Auditors also determined that, due to gaps in the law, DMV did not have sufficient authority to enforce … DMV offices. DMV officials made some progress in addressing the five recommendations in the initial audit …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0City of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … unassigned fund balance deficits totaling approximately $4 million in the general fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDepartment of Transportation Bulletin No. DOT-38.1
… . Purpose The purpose of this bulletin is to provide the Department of Transportation instructions for processing the … which implemented the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-381-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-38
… to provide the Department of Transportation instructions for processing the 2021 Call-Out Response Payment. Affected … the Civil Service Employees Association (CSEA), provides for a call-out response payment to eligible employees at the … The 2021 Call-Out Response Payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-38-2021-call-out-response-payment-fiscal-year-2020-2021Department of Transportation Bulletin No. DOT-40
… Purpose: The purpose of this bulletin is to provide the Department of Transportation instructions for processing the … which implemented the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-40-2022-call-out-response-payment-fiscal-year-2021-2022State Comptroller DiNapoli Releases School Audits
… Additionally, district officials had not submitted proper forms for four buses purchased during the 2016-17 fiscal …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2001-11
… the prudent and economical use of public moneys in the best interest of the taxpayers and guarding against … the contracts such as those in question are awarded in the best interest of the fire district. December 31, 2001 Richard …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDivorce – Police and Fire Plan
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits may be affected by divorce, consult your attorney, contact our Matrimonial …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceLivingston County Probation Department – Financial Operations (2016M-404)
… $254,000 during 2015. Key Findings The Department makes little or no effort to collect unpaid obligations for the …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404