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Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Law, §207-m when collective bargaining agreement provides for signing incentive for highest ranking subordinate) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-96-9DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state rose by 49.2% in the second quarter (April to June … two major changes that required many out-of-state vendors to collect and remit state and local sales taxes may … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfArchived: Legislative Session 2017–2018
… The New York State Procurement Integrity Act – A.6355-A (Peoples-Stokes) / … the integrity, transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent contract oversight, requiring public authorities to comply …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Disability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), you can only borrow if you have … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Newsday on Monday published an op-ed from New York State Comptroller Thomas P. DiNapoli and New York State … outcomes of financial literacy education in Georgia, Idaho, and Texas, with those states reporting relatively …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsA Grade of Incomplete: Persistent Non-Filers of Legally Required Local Government Reports
A relatively small number of local governments are severely delinquent—failing to file for three or more years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-persistent-non-filers-snapshot.pdfOpinion 92-13
… opinion. LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single … Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … the town clerk and the town supervisor from two to four years does not violate the "single subject" …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… fiscal year with a funded status of 98 percent, according to actuarial calculations. "Solid investment returns help … 31, 2018. Strong returns raised the Fund's funded ratio to 98 percent in SFY 2017-2018, up from 94.5 percent the … rates for the New York State and Local Retirement System (NYSLRS) are determined based on investment performance for …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Chautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. … Determine whether Chautauqua …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Annual Report on Audits of State Agencies and Public Authorities
… report summarizes the results of all the State agency and public authority audit reports issued by the Office of …
https://www.osc.ny.gov/state-agencies/audits/annual-report-audits-state-agencies-and-public-authoritiesState Agencies Bulletin No. 1289
To inform the Senate and Assembly payroll offices of OSCs automatic processing and to provide instructions for reporting transactions in Pay Period 19C
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1289-2013-year-end-adjustment-members-nys-legislatureEast Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Comparison of PFRS Benefits
Tier 6 Benefit Information A comparison of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… the Office of General Services (OGS) are now directing all state agencies to submit better reporting of their purchases … that OGS: Develop and provide training to agencies and vendors on reporting and purchasing of New York State foods; …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmers