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State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… budget released today 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 students, seniors, … spending is partly funded by a $3.1 billion increase to revenue collections projected before the end of FY 2026, a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetReal Property Tax Cap Information - Glossary
… or merging of parcels. Calculated by Taxation and Finance. Retirement Contributions >2% - Levy necessary to pay for … actuarial contribution rate of pension funds over 2 percentage points from PFY's contribution rate. (For example, … 1% would be excluded.) Applies to State and local employee retirement system (ERS), police and fire retirement system …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… for allegedly sending phony prescription records for reimbursement to Medicaid and the New York State Health …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… hired before August 1, 2006 will be paid at the new salary rates. Any Auto Mechanics, Auto Mechanics (CUNY) or … be paid a suppressed salary rate for three (3) years. To increase the hourly rate(s), the agency must submit the … for all other “miscellaneous earnings.” Revised Rate Chart A revised rate chart reflecting the new rates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … revenue source including repayments of advances and each tax both in total and net of refunds and reimbursements. The … Disbursements are required to be presented by major category of expense including local assistance, personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-326
… implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate … (less than 50%) receive a prorated amount. Processing Date(s) The Downstate Location Stipend should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases School Audits
… fiscal years. Furthermore, when unused appropriated fund balance is added back, the district’s recalculated unrestricted fund balance was in excess of the statutory limit. Holland Patent Central School …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-303
… implemented the 2019-2023 Agreement between the State of New York and the Communications Workers of America/Graduate … (less than 50%) receive a prorated amount. Processing Date(s) The Downstate Location Stipend should be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … do not provide adequate oversight of court operations to ensure moneys are accounted for accurately. Additionally, … accounting records, present accurate financial reports to the board or provide adequate oversight of the clerk to …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town board did not develop or implement procedures to track Community Development Block Grant funding. Auditors … did not document how grant funds were spent and failed to ensure the intended objectives and outcomes were …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… visits will not return to pre-pandemic levels until 2025, although this will likely hinge on a vaccine. Until a …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Comptroller DiNapoli Releases Municipal Audits
… and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Users Group Organizational Charter
… of State Payroll Services of the Office of the State Comptroller and state agency payroll users, whose purpose is … and advisor to the New York State Office of the State Comptroller's Bureau of State Payroll Services. To accomplish …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCUNY Bulletin No. CU-598
… Purpose To provide agencies instructions for processing the rate … effective 05/14/2013, 5/14/2014, 5/14/2015 and 5/14/2016 have been authorized. The Determination also provides for the … in the calculation. However, the total payment should not exceed $1,000. If an hourly employee had another …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Frankfort - Board Oversight (2018M-58)
… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58