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Implications for the Future – 2021 Financial Condition Report
… tax rates for high-income earners that promises to increase that dependence, and the volatility of the tax base, …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureOpinion 93-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Duties (authority to require referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Dual Employment
… mission is to help people with developmental disabilities live richer lives by creating opportunities and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… Under these subdivisions of Section 384, you will receive additional benefits for service over 25 years if your … in a 25-year plan. Note: This benefit is not available to Tier 3 members whose employer offers a one-year FAE. The … year of creditable service beyond 25. For Tier 2, 3, 5 and 6 members, the maximum benefit is 61.67 percent of your FAE …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hGroton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Fairport Public Library – Financial Management (2014M-354)
… $2.6 million. Key Findings Library officials do not review or approve financial transactions before they occur. The Board did not establish formal financial plans or budgeting policies. Unrestricted fund balance has …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Eldred Central School District – Budget Review (B4-15-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five … of anticipated expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management … Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in … Comptroller is also the trustee of the Common Retirement Fund (Fund), which was valued at $267.4 billion as of March …
https://www.osc.ny.gov/retirement/about-nyslrsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax … which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file … to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work … the City University of New York (CUNY). Despite being the administrator of the Executive Order, NYPA did not believe it …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: Small Business Growth in New York Outpaced National Average
… slightly faster than the national pace, according to a report released today by State Comptroller Thomas P. DiNapoli. The report, based on the most recent data available from the U.S. Census Bureau, examined the five-year trend from 2011 through 2016. During that time frame, small …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageState Police Accidental Disability (Section 363-bb) – State Police Plan
… under Sections 381b State Police Accidental Disability Section 363bb …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered the period from January 2016 through November 2021. About the Program In … the 126 projects experienced some type of delay, ranging from 1 to 48 months. As of January 2022, nine projects have …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is governed by … fully evaluated the choice of its site selection for the elementary school or middle school. School officials could … the number of students at the School, nor the State Education Department Charter School Tuition rate. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185SUNY Bulletin No. SU-305
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and adopt comprehensive, written, multiyear financial and capital plans or fund balance and reserve policies. County of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… or abuse of public resources is intolerable. My thanks to DA Perfetti and the New York State Police for their continued … of Town Supervisor, when he committed his crimes,” said DA Perfetti. Brown was sentenced after pleading guilty to …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… 20% of their openings, while other major agencies did not show significant efforts to hire as of October 2022. To …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession