Search
State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetPension Payment Option Election – Divorce and Your Benefits
… At retirement, a member must elect a pension payment option, which determines how the retirement benefit … after their death. Some DROs require the member to elect a pension payment option that provides a continuing benefit to …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionState Agencies Bulletin No. 1957
… Affected Employees Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … related to the employee and then calculate the total amount that exceeds $5,250. The amount exceeding $5,250 is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… Hannibal Fire Company to pay for construction of a go-kart track on its property. He claimed it would help raise money … dues, concessions, and rentals, were to go toward track operation and maintenance. An audit by DiNapoli’s … that Chris Emmons kept over $9,662 from the go-kart track. Additionally, when questioned, Chris Emmons produced …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased by 7.8%, or 1.8 million hours higher than the previous year, … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Morristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector … and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our examination was … Background The employee’s official station was New York City, and all of his assignments (alternate work …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Conservation’s regular permitted thresholds and as a result, DEC issued a consent order requiring construction of a new … If the new facility is not completed by the deadline, DEC could levy fines of $50,000 plus a maximum of $1,000 per …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mII.3.D Evaluation – II. New York State Financial Accounting
… the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … corrective action(s) to restore budget balance. The DOB website at: http://www.budget.ny.gov/ contains additional … of spending estimates. The reports are also an important resource for estimating future spending requirements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman and today announced the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft … will not be tolerated and I will continue to partner with Attorney General Schneiderman to root out fraud of public …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000CUNY Bulletin No. CU-733
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Elevator Mechanics. Affected Employees CUNY employees in the title of Elevator Mechanic are affected. Background A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… support critical services for older adults in the future. “Many older adults are living on fixed incomes and no one … in spending for these services. These expanded services were funded by the city in CFY 2025, but this funding drops … Adults in New York City: Demographic and Service Trends Reports & Fiscal Tracking Tools NYC's Shifting Population: …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603n