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State Agencies Bulletin No. 174
… for updating Employee Type on the Position Data 2 panel and provide procedures for processing earnings for … now change the Employee Type field on the Position Data 2 panel from H (hourly) to E (exception hourly) and from E … that reflects Type H (hourly) on the Position Data 2 panel, the employee will be paid only when the agency enters …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases Municipal Audits
… board did not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… bolster the economy; and widespread developments that will limit consumer spending and other economic activity. … downward trend in economic conditions continue on a daily basis, contributing to an extraordinarily high level of … Fund at the end of the current fiscal year, which should go forward, would bring combined rainy day reserves to …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Key Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Opinion 2008-2
… as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered to before the board … General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Arkport Central School District – Payroll (2016M-338)
… District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Comptroller DiNapoli Releases Audits
… were informed late. New York City Department of Buildings (DOB): Oversight of Sidewalk Sheds (2019-N-9) DOB is responsible for regulating the safe and lawful use of … construction and demolition operations. Auditors found DOB needs to better ensure that owners and other responsible …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest … ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsComptroller DiNapoli Releases State Audits
… in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the … effective communication and information sharing within the DOT and with other state agencies that also provide grant funding. In a follow-up, auditors found DOT has made progress in correcting the problems identified …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable … The department has adequate procedures in place to ensure that it accurately reports its assessable …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsPublic Welfare – 2022 Financial Condition Report
… Public Assistance Recipients Decrease to Near Record Low For SFY 2021-22, the average monthly number of public assistance recipients in the State decreased by 17,043 … higher than the record low of 468,000 in SFY 2019-20. “Public assistance” as discussed in this report includes both …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… their rent faltered at the start, with New York being the last state in the country to distribute funds. Improvements, … their rent faltered at the start with New York being the last state in the country to distribute funds …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startLyncourt Union Free School District – Financial Condition (2016M-62)
… unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Onteora Central School District – Information Technology (2015M-92)
… students in the Ulster County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County … seven-member Board of Education, maintains four schools with an enrollment of approximately 1,400 students. Budgeted … awareness training. The District’s service level agreement with the Ulster County Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments to Washington than it got back in federal spending in federal fiscal year (FFY) 2017, getting back 90 cents for … New York sent an estimated $241 billion more in tax payments to Washington than it got back in federal …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backImplications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … services and other essential programs. In recent years, for example, new federal funding has helped to extend health … mix magnifies the impacts of both good and bad economic times on the State’s budget. Going Forward, Statutory …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future