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DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, … Enacted Budget includes provisions that bypass Debt Reform Act protections, including the state’s debt cap. For example, … a service contract mechanism. This utilizes a Debt Reform Act loophole to avoid being counted toward the state’s debt …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli Announces New $7 Million Investment in Northern Ireland
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) … will provide a solid return for the New York State Common Retirement Fund,” DiNapoli said. “Northern Ireland is on the … “This significant investment by the New York State Common Retirement Fund demonstrates a solid commitment to helping …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandTown of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Accounts Payable Advisory No. 47
… requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … (GFO), Chapter XI-A, Section 3 – Purchase Orders and Chapter XI-A, Section 4 – Procurement Card Use . Update : … agencies are required to use PCards to purchase goods and services less than $500.00 when a vendor accepts the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to … monthly COLA amount. For example, a retiree receiving an annual pension benefit of $24,000 (a monthly pension … of a deceased retiree receiving a lifetime benefit under an option elected by the retiree at retirement (you’ll …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … known as the AFR. The board of fire commissioners is responsible for overseeing the general management and … prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mComptroller DiNapoli Releases Municipal Audits
… to when items must be competitively bid and when written or verbal quotes should be obtained for purchases not … The board did not adopt structurally balanced budgets or consistently monitor the budget. As a result, the general … and were not remitted to the appropriate party timely or in the appropriate amounts. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and major public authorities … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterReporting of Billboard Income
… Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … RPIE. Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the … the Division, in part, relies on the accurate submission of an RPIE from the owners of income producing property. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… Plan has more than 650,000 accounts valued at more than $16 billion. “New York’s 529 College Savings Program has … oversee New York’s program. With approximately $16 billion in total assets, New York’s 529 Direct Plan is the … beginning in 2009 which decreased management fees from 0.55 percent to 0.17 percent. The Direct Plan offers a variety …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Andover Central School District - Financial Management (2018M-145)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … by a total of approximately $3 million (13 percent) from 2014-15 through 2016-17. District officials improperly … million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which made it appear that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarter