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State Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… sell all real property or cooperative apartments at public auction or by private sale at the highest and best price …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… by removing barriers in financing markets by partnering with private sector entities, has committed over $2 billion in clean energy finance, with an annual investment target of $225 million, attracting …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… “ A Ticking Clock for Job Benefits ,” was published in The Albany Times Union today, urging the state Legislature to … pay contributions to pre-fund pensions, the same does not hold true for paying for retiree health insurance. The … to pre-fund these benefits. This needs to change. I have put forth a legislative proposal that would give …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careNational Investors Call for Workplace Disability Inclusion
… Investors representing more than $1 trillion in combined assets, led by New York State Comptroller Thomas … Tobias Read, today called on companies they invest in to create inclusive workplaces that can benefit from … people with disabilities who remain underrepresented in the workforce. Signatories to the joint statement included …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionWyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits established by law. Key Recommendation This budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Taxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… We also found: The Supervisor did not provide the Board with accurate financial reports and did not record deposits … 2016 through 2019 annual financial reports were not filed with the Office of State Comptroller, as required. As of May … and his auto parts businesses. The Board did not comply with General Municipal Law by adopting a code of ethics and …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Travel Advisory No. 11
… – Employee Expense Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsJefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Montauk Fire District – Board Oversight (2024M-117)
… received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer … Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Montauk …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Overtime Limits for Tier 6
… amount of overtime pay included in the calculation of your final average earnings (FAE) , which is used to determine … Year Overtime Limit 2025 $20,958 2024 $20,459 2023 $19,729 2022 $18,233 2021 $17,301 2020 $17,067 2019 $16,779 2018 … the amount of overtime included in the calculation of your final average earnings which is used to determine your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting Workers' Compensation Benefits page for … but do not take contributions from salary earned in excess of the Governor’s annual salary. For the current amount, … staff if you have questions about whether earnings are reportable to NYSLRS. Rev. 2/20 … NYSLRS employers …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState Agencies Bulletin No. 1992
… Payroll Deduction mailbox. … State Agencies Bulletin No 1992 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfLGAC - Annual Investment Report - 2019
New York Local Government Assistance Corporation annual investment report for the fiscal year ended March 31, 2019.
https://www.osc.ny.gov/files/debt/pdf/lgac-investment-2019.pdfUpstate Transportation Authorities Suffer Revenue Plunge
… to provide services at current levels—or may be faced with limiting services. Regional transportation authorities … due to the loss of special fare revenue from contracts with businesses and organizations in the service area. (See … of total revenue for all four authorities, compared with 19.6 percent of total revenue in FY 2020. Federal aid …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the facilities … services at NYCs two secure juvenile detention centers do more to prevent contraband from entering the facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… also allows for the inclusion of other public employees in New York, including those of local government entities … if a member and their spouse are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manual