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State Agencies Bulletin No. 1952
… 150 of the Laws of 2021 and Article 7.18 of the 2019-2023 Agreement between the State of New York and PEF provide … be submitted beginning in Institution or Administration pay period 16L, using the following effective dates and check dates: Pay Cycle/Period/Type Effective Date Check Date Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the city’s peak in 2015. There are still many barriers for individuals who come to the U.S. looking for work and a better life. Federal immigration policy must … but in late 2017, the federal government ended the program for people coming to the U.S. from El Salvador, Haiti, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… General Dynamics agreed to set quantitative goals for lowering its GHG emissions based on guidance from the … no agreement was reached, including: Resolution calling for ExxonMobil to address climate change and explain how it … strong support from 38% of fellow shareholders, a record for a climate change proposal at the company. Resolution …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… by 6.4% from 2020 to 2023, led by recent growth in Queens. In addition, 98% of the city’s senior population … older adults lived on Staten Island (70%) followed by Queens (66%), Brooklyn (62%), the Bronx (60%) and Manhattan (58%). …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were unreliable. The court's bail amounts were understated for the current justices by approximately $60,000. Town of … long-term capital plans and reserves in place, the board increases the risk that money will not be available when …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … using the results from inspections to create a clear plan for repairs should be implemented. Officials should have …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… This case is a classic example of the fundamental need for checks and balances at the local level over taxpayer … Ontario County Sheriff Povero and District Attorney Ritts for their continued partnership to root out public … actions of the Shortsville Fire Department administration for recognizing the missing funds and notifying the …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… team follows up with a written summary of the discussion for the auditee. (Auditee has two weeks to respond to the … audit findings and recommendations, which are the basis for the draft audit report. Agency Response: Auditee … action by the auditee. Any differences from this process for engagements that are not audits will be clearly described …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Announces Results of General Obligation Bond Sale
… cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds … will mature over 14 years. The state received twelve bids for the $36.7 million of taxable new money bonds. The net … will mature over 10 years. The state received ten bids for the $11.2 million of tax-exempt refunding bonds. The net …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not have sufficient controls over cash collected for fundraising events to ensure that the money was … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… approximately $3.1 billion or 8.3 percent higher than for the same period last year. Significant increases include spending for Medicaid (up $1.6 billion primarily from federal sources) …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate records of those … including: Maintaining and regularly reviewing user lists for each application; Developing and maintaining an …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsOpinion 97-5
… STREETS AND HIGHWAYS -- Private Roads (construction of by village) VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, pursuant to … or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … about 8% of projected total spending in FY 2023. “Spending increases since April 2022 include funding for new programs, … labor reserve since April for the potential cost of wage increases in the next round of bargaining by approximately $3 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Municipal & School Audits
… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Examination of Unemployment Insurance Benefits
… “filters” and performed file matches to select payments for examination based on ris k . We reviewed the high risk … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $101,443 from …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases School District Audits
… did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-audits