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County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were supported. … all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … Course settlement reports we reviewed were inaccurate. When collections are not recorded, deposited, remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… demonstrating that the purchase was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Cuddebackville Fire District – Board Oversight (2024M-94)
… resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 97-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … term "political subdivision" includes a county having a population of 50,000 or more (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-17New York’s Economy and Finances in the COVID-19 Era
… updated on the state’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … (BEA). Total GDP in the State fell by 36.3 percent, on a seasonally adjusted annual basis, 5 percentage points worse … the national average during the same period, including: When asked if within the next 6 months the business will need …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-6
… -- Distribution by State Comptroller (fines and penalties for speeding violations in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to … §1180-a, setting forth maximum speed limits). Further, for purposes of this opinion, we assume that your reference …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 89-26
… a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … 18 of the General Municipal Law (§800 et seq .) to provide for a system of annual financial disclosure by localities. … between "municipalities" and "political subdivisions" for purposes of the financial disclosure requirements. Under …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Forks Fire District #3 - Financial Planning (2018M-20)
… [read complete report - pdf] Audit Objective Determine if the Board properly manages …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Sheldon – Financial Management (2017M-261)
… the Board effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. … 2,410. General and highway fund budgeted appropriations for 2017 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261State Police Bulletin No. SP-122
… OSC will automatically increase the biweekly deduction for Union Dues (Code 205) and Agency Shop Fee (Code 263) for New York State Troopers who are in the bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-122-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andState Police Bulletin No. SP-115
… OSC will automatically increase the biweekly deduction for Union Dues (Code 205 ) and Agency Shop Fee (Code 263 ) for New York State Troopers who are in the bargaining units …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-115-police-benevolent-association-pba-new-york-state-troopers-inc-dues-andFull- and Part-Time Service Credit – Police and Fire Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service credit by subtracting your beginning date of employment from the date you actually leave paid … members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Career Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… service credit by subtracting your beginning date of employment from the date you actually leave paid … members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… service credit by subtracting your beginning date of employment from the date you actually leave paid … members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is credited as the lesser of: number of days worked ÷ 260 days or annual salary …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditCUNY Bulletin No. CU-285
… Code 378 . Note: The vendor will submit all transactions for enrollments, cancellations, and/or changes on a weekly basis. Agency update access is available for this deduction. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insurance