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2024 - 2025 Procurement Stewardship Act Report
… Find bid protest decisions audit reports and statutory …
https://www.osc.ny.gov/state-agencies/contracts/2024-2025-procurement-stewardship-act-reportNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Financial Restructuring Board for Local Governments for hiring external financial advisers to help with multi-year …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningOverview – When Employees Retire
… The Employee’s Responsibility Employees must apply for retirement in order to start receiving their pension. To … meets the minimum service credit and age requirements for their retirement plan, they are eligible for a service retirement benefit . Disability Retirement …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewArlington Fire District – Station Number 5 Renovation (2022M-54)
Determine whether Arlington Fire District District officials used competitive methods to renovate Arlington Station 5 and appropriately disclosed interests in leasehold agreements
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… District (District) officials limited online banking access and permissions to Board-authorized users. Key … Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at the District also did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTully Central School District – Financial Management (2016M-359)
… and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Warsaw Central School District – Financial Management (2016M-278)
Warsaw Central School District Financial Management 2016M278
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of force. Five … Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30South Kortright Central School District – Claims Audit (2023M-69)
… auditor, as part of their claims audit process, did not verify that requests for proposals (RFPs) were solicited for … totaling $20,834 were approved without documentation to verify compliance with the District’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through September 30, 2014. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year did not include …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46SUNY Bulletin No. SU-52
… employees (and leave without pay) with active deductions in bargaining unit 28 Effective Date(s) Checks dated … employees who are inactive or on leave without pay on 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areDiNapoli: Tax Cap Remains at 2% for 2025
… that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local Governments …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC … OSC is responsible for making payments to counties and New York City, while counties are responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for mortgage loans from KeyBank and Citizens Bank, according to an investigation by State Comptroller Thomas P. DiNapoli, … wife were arrested for allegedly giving false pay stubs to boost their family income to qualify for mortgage loans …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by men in 2019, an annual wage gap of $8,821, according to a new … Median earnings for fulltime working women in New York were 86 cents for every dollar earned by men in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer systems declined by … excluding New York City, spent $927 million on roads and bridges in 2012, a decrease of $49 million (five … annual spending of $2.3 billion by municipalities on roads and bridges. The decline in local government spending …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetCost-Saving Ideas: Overtime Planning and Management
… approach to managing these costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions … overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections 201 et seq.) may come into … principles under the State's Taylor Law (Civil Service Law article 14). Resources Local Government Management Guide: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-management