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State Agencies Bulletin No. 1149
… Purpose To provide agency procedures to process Longevity Payments and adjustments for overtime … To provide agency procedures to process Longevity Payments and adjustments for overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 88-12
… services) -- Competitive Bidding (need for where one municipality provides a service to another) REFUSE AND … by jointly acquiring equipment and hiring personnel or by one village acting as "lead agency" and contracting to … by jointly acquiring equipment and hiring personnel or by one village acting as "lead agency" and contracting to …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… New York States Medicaid system made as much as $121 million in inappropriate payments during 2015 including …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96 - 11
… on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of … (see, e.g., Opn No. 81-5, supra), the town board, when selling unneeded real property, has a fiduciary duty to …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington … budget is currently balanced including prepayments but there are significant concerns over funding from Washington …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… service could begin up to one year earlier than currently forecast. Conversely, there is a 20 percent probability of …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… in city fiscal year (FY) 2022 compared to the Executive Budget released in April. However, better-than-projected … be wise to set aside surplus funds to withstand future budget volatility,” DiNapoli said. “The city’s recovery … The release of New York City’s $99.7 billion FY 2023 Budget - $104.9 billion when adjusted for surplus transfers - …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… implications for spending, pupil outcomes and the delivery of services, including special education. The report details … York City. “School districts must navigate a complex set of state rules and local needs to determine how to best … tax revenue. Property taxes made up more than half of the total revenues (53.1 percent), a modest increase from …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Retirement System (ERS) will decrease from 15.5 percent of payroll to 15.3 percent of payroll. The average contribution rate for the Police and … (PFRS) will increase to 24.4 percent from 24.3 percent of payroll. "After three years of rate reductions, pension …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation authored by … Martin Golden and Assemblyman Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law (A.5056/S.3757) enables the Office of the State …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteInfrastructure Inspection and Maintenance
… procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceState Comptroller DiNapoli Releases Municipal and School Audits
… action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga County) Of the 562 applicable … facilities. Town of Trenton – Physical Accessibility to Programs and Services (Oneida County) Of the 144 applicable … Center. City of Auburn – Physical Accessibility to Programs and Services (Cayuga County) Of the 538 applicable …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsSelected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesIT Security Fundamentals – Information Technology Governance
… be used to adequately protect against IT security threats. Only a combination of multiple preventive, detective and …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Grand Gorge Fire District – Conflict of Interest and Claims Auditing (Delaware … also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the contracts … collections to the town supervisor weekly, as required. City of Peekskill – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Other Bulletin No. 34
… Purpose To provide the State University Construction Fund instructions for processing the April 2017 SCF M/C LLS … is not eligible for an LLS payment in the lower grade. For instructions on submitting transactions to make the April … last date the employee was in the eligible position. For instructions, see Overtime Calculation Information. Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-34-april-2017-state-university-construction-fund-scfState Comptroller DiNapoli Releases Audits
… orders to install an ignition interlock device (IID), only 1,952 (20 percent) did. Auditors also found material …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… from New York's Environmental Protection Fund (EPF), one of the state's most important funding sources for preserving … natural resources," DiNapoli said. "Historic high levels of EPF spending in recent years underscore the fund's vital …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-city