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Town of Genesee Falls – Fiscal Stress (2013M-146)
… The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town … establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Miller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … District officials generally agreed with our findings and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capAdministration of Mitchell-Lama Waiting Lists
… eligibility requirements related to income limits, family size, and apartment size before taking occupancy of a unit. In addition, while …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsDiNapoli: January Tax Collections Fall Short
… totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … $264.7 million lower than updated projections. Spending for local assistance programs totaled $81.9 billion and was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… state has tightened oversight of this important service and these changes will save millions of dollars," DiNapoli … of Health moved quickly to correct these problems, and my office will continue to monitor for overpayments and abuse in the Medicaid system." The Medicaid program …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… outpaced annual growth rates of 3.3 percent in 2012 and 5 percent in 2011, as well as the 15-year annual average … 4.5 percent. “This is welcome news for our municipalities and comes at a time when local revenues have been … collections could vary either way for local governments and is generally a more volatile source of revenue.” …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli: 14 School Districts Designated in Fiscal Stress
… drop because of significant increases in both federal and state aid,” DiNapoli said. “High need districts in urban and suburban areas, which typically have the highest … school district officials may face difficult operational and staffing decisions in determining how to best provide …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Police Bulletin No. SP-204
… of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … the 2018-2023 Agreements between the State of New York and the Police Benevolent Association of the New York State … the Additional Pay page with an effective date of 4/2/2020 and increase the amount from $8,702 to $8,876 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payState Agencies Bulletin No. 1951
… agency instructions for processing the 2021 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees … the State of New York and the Public Employees Federation (PEF), employees are permitted to cash out up to 120 hours of … additional information. Effective Dates The 2021 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1324
… for hourly employees. Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the Division of the Budget Bulletin G-1035 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesDepartment of Transportation Bulletin No. DOT-45
… Services Unit Agreement between the State of New York and the Civil Services Employees Association (CSEA), … any part of which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a … income, will be included in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceOther Bulletin No. 23
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2015 SCF … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civilOpinion 89-53
… rata basis..." (115 AD2d at 113, 114, 494 NYS2d at 920). After the Renn decisions were rendered, chapter 293 of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-89-12