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Comptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … claims to be audited in a timely manner and in accordance with BOCES policy and state law. Skaneateles Central School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1276
… Purpose To inform the NYS Senate and NYS Assembly Payroll Offices of OSC’s … Pay Period 20C will be dated 12/31/13 since 01/01/14 is a holiday resulting in 27 paychecks for calendar year 2013. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersCUNY Bulletin No. CU-750
… September 23, 2022, between the Comptroller of the City of New York and the Plumbers Local Union No. 1, U.A. for … date of the applicable rate increase, and submit the new hourly rate. A separate request must be made for each … to all employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorGreater Amsterdam School District – Capital Project (2022M-50)
… complete report - pdf] Audit Objective Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Investment Standards
… – Signed into law on July 21, 2022 as Chapter 414 of the laws of 2022 – A.9281/S.9045 (Glick/Mannion) …
https://www.osc.ny.gov/legislation/investment-standardsState Agencies Bulletin No. 2089
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS Plan Type 87 and TRS Plan Type 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOpinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of county …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 89-23
… with any municipal corporation or municipal corporations, school district, board of cooperative educational services, fire district, the state of New York, or the government of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingCUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Units TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of … Generally-accepted accounting principles (GAAP). Guide to Financial Operations REV. 03/19/2012 … This chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Election Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… treatment provider was able to collect $3.9 million in ineligible payments due to the processing of invalid … $47.6 million contract with Phoenix House New York (PHNY) in 2009 to provide outpatient, inpatient, and residential … alcohol addiction treatment services at several facilities in the New York metropolitan area. The state’s contract with …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… tax collections in New York state totaled $5.5 billion in the first quarter of 2023, an increase of 7.1%, or nearly $369 million, compared to the same three-month period last year, according to a report released … in city collections. Collections for the counties and cities outside New York City, in total, grew by 3.3%, or $85 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… New York City is projecting a surplus of $3 billion for fiscal year (FY) … Comptroller Thomas P. DiNapoli. “New York City’s budget is balanced for next year and the out-year budget gaps appear manageable,” DiNapoli said. “The city’s economy is strong and shows no signs of slowing. Still, Mayor de …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearOpinion 89-45
Whether a town may pay an attorney employed as counsel to the zoning board of appeals a fixed annual amount for certain specified services plus an hourly fee for services in connection with defending proceedings commenced under Article 78 of the Civil Practice Law and Rules CPLR
https://www.osc.ny.gov/legal-opinions/opinion-89-45Older Adults in New York City: Demographic and Service Trends
Throughout the nation, the 65 and older population saw large growth over the past two decades as the baby boomer generation entered this age group.
https://www.osc.ny.gov/files/press/pdf/report-22-2025.pdfKent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/kent-district-1-2019-37.pdf