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XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… lapse September 15th.The State University of New York (SUNY) and City University of New York (CUNY) have a fiscal year ending on June 30th. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… investment earnings (STIP interest) to participating funds is governed by §98-a of the State Finance Law which provides … moneys were invested, provided, however, the Comptroller is hereby precluded from crediting interest earnings to funds … language authorizing such temporary loans, whichever is later, and interest must be credited or charged from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsHigher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationTown of Orange – Budget Review (B20-2-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance is estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed to replace revenue shortfalls and to supplement the highway …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Town of East Hampton - Budget Review (B20-7-10)
… 2021 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10City of Yonkers – Budget Review (B20-6-4)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to … The Yonkers Public School District’s budget request is $661.7 million for appropriations, which has a budget gap … City Council before it can be used. If the fund balance is not approved or available at year end, the District could …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4City of Long Beach – Budget Review (B20-7-3)
… reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … Long Beach, located in Nassau County, has been authorized to issue debt not to exceed $12,000,000 to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Suffern - Budget Review (B20-6-2)
… in metered water revenue and $2.67 million in sewer rent revenue. However, based on collections of water and …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2City of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8County of Rockland - Budget Review (B19-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Town of East Hampton - Budget Review (B19-7-10)
… and expenditure projections in the Town’s tentative budget for the 2020 fiscal year are reasonable. Background The Town of East Hampton, … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … and expenditure projections in the Towns tentative budget for the 2020 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10City of Newburgh – Budget Review (B19-6-11)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a total of at least $910,000. The …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11City of Yonkers - Budget Review (B19-6-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … tax limit. We caution the City that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Economic Impact of Tariffs – Federal Funding and New York
… goods more expensive to U.S. consumers. Over the course of 2025, tariff levels were in flux; 43 executive orders were … and to almost one-half of New York’s trading partners in 2025. Among the highest declines were in exports to Canada, … Prices in 2025,” Federal Reserve Bank of St. Louis, October 15, 2025. 15 U.S. Bureau of Labor Statistics, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsState Agencies Bulletin No. 2068.1
… this bulletin is to inform agencies of the new Additional Pay Earnings Codes, automatic processing for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … the new bi-weekly Security Supervisors Unit Hazardous Duty Pay payment for employees who have at least one year of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesOpinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Comptroller DiNapoli Releases State Audits
… As a result, it did not perform 47 interim inspections for priority conditions open more than one year. The authority also did not inspect a highway bridge with an immediate safety concern for 332 days while it awaited …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… permits, youth programs and golf course charges. The Clerk is responsible for remitting these collections to the Town … and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… value of the Fund's sustainable investments to more than $7 billion. "We've successfully shifted significant holdings … from Goldman Sachs Asset Management (GSAM) and launched in January 2016. It is modeled on the Fund's existing indices of …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billion