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Clinton County - Separation Payments (2018M-44)
… payments totaling $512,693 made during the audit period and found that seven payments (23 percent) were not … former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of … $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44LaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Local Government Data
… financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government … Data Population Data, Resources and Publications Real Property Tax Levies, Taxable Full Value and Full Value …
https://www.osc.ny.gov/local-government/dataDiNapoli: IDA Report Shows Tax Break Growth Slows
… total net jobs gained through IDA projects in 2016, with Long Island achieving nearly 25 percent of the statewide total. … gains, with the Capital District adding the most (23,900). Long Island led the downstate regions with 51,632 jobs; The …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… as the 15-year annual average growth of 4.5 percent. “This is welcome news for our municipalities and comes at a time … could vary either way for local governments and is generally a more volatile source of revenue.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a report released today by State … as local revenues have been under significant pressure in recent years," DiNapoli said. "As 2018 unfolds, local … federal tax changes on this spending is the great unknown in this equation." DiNapoli's report found the increase in …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s fiscal year rose 1 percent from last year to $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected … State tax collections through the first 10 months of the states fiscal year rose 1 percent …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capAdministration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsDepartment of Transportation Bulletin No. DOT-47
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2025-2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The FY 2024-2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Agencies Bulletin No. 1951
… (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of … Comp Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently … PEF) 40C (for CSEA employees) D40 (for PEF employees) Hours: Number of hours to be paid Miscellaneous Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outDiNapoli: 14 School Districts Designated in Fiscal Stress
… monitoring system, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, … by school districts (excluding New York City and the Big Four) increased from $13.8 billion in SY 2020-21 to $15 … billion in SY 2021-22, an increase of $1.1 billion, or 8.5%. Lists School Districts in Stress for Fiscal Year Ending …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in Steuben County
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the … Sales of organic farm products rose 56 percent statewide from …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… the voucher using a different voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the … voucher using the same invoice number that was used in the original voucher submitted to OSC. Business Units should also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherCost-Saving Ideas: School District Auditing – External Auditor
… external auditor performs the legally required financial statement audit and renders an opinion on whether the … systems and procedures; and provide an affirmative statement that the individual or firm is independent of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system