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State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … local government and school audits were issued. Livonia Central School District – Conflict of Interest (Livingston …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… 2023-24, the District’s general fund expenditures were $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring districts to … District’s reported surplus fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mShoreham-Wading River Central School District – Capital Assets (2025M-23)
District officials did not properly record and account for all of the Districts capital assets As a result the District has an increased risk that its capital assets could be lost stolen or misused
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
New York State agency overtime costs increased 102 in 2024 for a total of $13 billion while the number of overtime hours increased by 78 or 18 million hours higher than the previous year
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-2023Town of Windsor – Capital Project (2025M-52)
… of the Supervisor and four Board members, is responsible for the general management and control of the Town’s … (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and … town-outside-village (TOV) residents. TW funds are used for the benefit of residents of an entire town, including a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Financial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 June | May | April | March | February | January Previous Years 2024 December | November | October | September | August | July | June | May | April | March | February | January 2023 December | November | October | September | August | July | June | May | April | March …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationState Agencies Bulletin No. 2361
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be … deposit is reversed due to an overpayment, who request a Check Exchange, or who request a Payroll Check Reissue for any reason are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … such as equipment, supplies and contractual services for capital projects. District officials are responsible for overseeing and approving these disbursements to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Recent Trends and Impact of COVID-19 in the Bronx
… Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by … tracts. 3 The Census Bureau chose to focus its initial use of the CRE on the COVID-19 pandemic. The CRE first … of essential, face-to-face and remote industries, this report draws on two reports by James A. Parrot and Linda Moe …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxContinuing Crisis: Drug Overdose Deaths in New York
… communities in countless ways. In October 2017, the U.S. Department of Health and Human Services declared a public … more than 70,000 individuals nationally and nearly 4,000 New Yorkers lost their lives to a drug overdose. Since that … to nearly 107,000 nationally and more than 5,800 in New York. At the core of this crisis is a shocking rise in …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkState Agencies Bulletin No. 1742
… Unit: 01 21 Pay Basis Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 101-125, 600, 800 600 Equated to Grade 101-125 600, 800 Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2034
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesState Agencies Bulletin No. 1828.1
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1919
… 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 1915
… HIATRG HIATSP Strike/Discip Fine Health Care Spending Account Deferred Comp NY Dependent Care Contribution Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleState Agencies Bulletin No. 2253
… of OSC’s automatic processing of the April 2023 and April 2024 Arbitration Eligible (BU01) and Non-Arbitration Eligible … Background: Pursuant to Chapter 175 of the Laws of 2024 which implemented the 2023-2026 Agreement between the … the general salary in April 2023 (retroactive) and April 2024 (retroactive) for eligible members. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationOpinion 91-20
… receive a bill for fees and charges ( cf . Real Property Tax Law, §954, prescribing a procedure for delivery of real property tax bills to mortgage investing institutions; General …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 2002-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing … into any other fund or account (General Municipal Law §6-c[5][a],[b]). Thus, in our opinion, a town may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Employer Annual Invoice
… payment interest at a rate of 5.9 percent. You can choose to pay the discounted prepayment amount by December 15, 2024. … Your annual invoice is based on the employee earnings and days worked reported to NYSLRS by your organization during … to us, eliminating unnecessary handling by mailrooms, post offices, staff, etc. Secure. It’s the same system used …
https://www.osc.ny.gov/retirement/employers/employer-annual-invoiceNew York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… March 4, 2021 Edition Selected Economic Trends New York Unemployment Claims Show a Year of Economic Devastation … 1,000 local governments in New York, ranging from New York City to small towns and villages, according to the Committee. …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021