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DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… 2014 through 2016, Broome County depleted its fund balance to dangerously low levels jeopardizing public services and long-term infrastructure investments, according to an audit released today by State Comptroller Thomas P. … The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 89-2
… to a group purchasing program) PUBLIC HEALTH LAW, §2803-a; GENERAL MUNICIPAL LAW, §103(8): A municipal nursing home may … competitive bidding requirements. You ask whether General Municipal Law, §103(8), which exempts "municipal … bidder after advertisement for bids where so required by General Municipal Law, §103. General Municipal Law, §103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Bedford Central School District – Medicaid Reimbursement (2025M-43)
… including appropriations for special education services. The Director of Special Education (Director) … appropriations totaled $18.5 million for therapeutic services such as physical, speech and occupational therapy … provided to 658 students with IEPs, 110 of which received services eligible for Medicaid reimbursement. The New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43DiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… DiNapoli said. “As we move forward with our prudent investment strategy, we remain focused on long-term stable … this year by the Legislature and Governor. The assumed rate of return will remain at the same rate as the prior year at …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… consider this imbalance as they debate proposed budget and policy changes that could significantly impact New York and other states." Today's report, a follow-up to one … in Social Security payments, $47 billion for Medicare and more than $46 billion for Medicaid and other safety net …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… relating to lowering greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s … are part of DiNapoli’s broader strategy to protect and grow the Fund’s long-term value through sustainable investments and by seeking greater corporate efforts to meet the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but … that could be used to narrow the budget gaps if not needed for other purposes. The city’s financial plan has a general … and leisure and hospitality sectors, which have accounted for 60 percent of the gains. Job growth, though slowing, is …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… pool of entry-level jobs and rising unemployment, driven in part by AI. Increasing housing costs along with growing … for its long-term economic growth and prosperity.” In 2023, there were 4.6 million New Yorkers aged 18 to 34 … Community Survey. However, New York saw a 1.9% decline in this age group over the past decade, while the national …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 92-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … authority to construct and repair any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and avenues are narrower than the width of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli Announces State Contract and Payment Actions for April 2015
… and materials. State University of New York (SUNY) Upstate Medical University - $6.5 million with Laboratory Corporation … debts to the state, and held payments of more than $22,000 pending resolution of disputes between subcontractors and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Comptroller DiNapoli Releases Municipal Audits
… did not review them before approving payments. Health insurance claims totaling $495,104 were not approved for … board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… allowed violations and squalid living conditions to go unchecked, according to an audit released today by New … allowed violations and squalid living conditions to go unchecked according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Payments to Legislative Bill Drafting Commission for subscription to LRS. 58011 Cook-Chill Payments to Cook/Chill … supplies, etc. 57035 Reference Books/ Magazines/Maps/Subscription Replacement law books, medical books, library …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOneonta City School District – Payroll (2017M-202)
… July 1, 2015 through May 23, 2017. Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of … Oneonta City School District Payroll 2017M202 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Beaver River Central School District – Payroll (2016M-247)
… July 1, 2014 through February 29, 2016. Background The Beaver River Central School District is located in the Towns … Beaver River Central School District Payroll 2016M247 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247SUNY Bulletin No. SU-223
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andState Agencies Bulletin No. 333
… on the Job Data panel, effective the date of the leave. Fax a copy of the military orders to Ellen Allen at (518) … Comments panel how the overpayment will be recovered. Fax a copy of the military orders to OSC. Report the … earn code in the Time Entry panel and the negative number of hours to be recovered. Enter the applicable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Unified Court System Bulletin No. UCS-306
… Longevity Bonus will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag 03/31/2022 04/27/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorComptroller DiNapoli Releases Municipal Audits
… independently elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board … audit period) that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits