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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsInflation in the New York City Metropolitan Area
… 2.3% 1.2% 3.0% 8.2% San Diego 2.2% 1.8% 4.1% 7.9% Chicago 1.5% 1.1% 2.6% 7.8% Washington 1.6% 0.4% 2.6% 7.3% … and 23 metropolitan areas (Atlanta, Baltimore, Boston, Chicago, Dallas, Denver, Detroit, Houston, Los Angeles, … Monthly data are provided for the four regions and the Chicago, New York and Los Angeles metropolitan areas; …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaDiNapoli: The Rockaways is on the Rise
… in our community that draws new people here. That's why this community is growing; why people who came to rebuild after Sandy are staying for …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseThe Economic Impact of the Great Outdoors
… prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, hiking, … While New York ranks fourth in the nation on Gross Domestic Product (GDP) generated by outdoor recreation, … which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsState Comptroller DiNapoli Statement on Impact of a Late State Budget
… for those that are hurting and puts us on firm fiscal ground as this pandemic continues to linger.” Background: The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfIX.2.B Terminology – IX. Federal Grants
… the request and delivery of federal funds to coincide with state cash outlays to meet program needs. Federal awarding … the performance period. During the liquidation period, no new obligations may be incurred; all old liquidations must be … in all federally-funded grant award profiles, used by New York State in the annual Treasury-State Agreement (TSA), used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is … for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesSafety at Stations
… subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad system on Staten … SIR is a separate operating unit, reporting to the NYC Transit, Department of Subways. SIR operates a single … different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… will flow to billing while AP Vouchers will wait for payment date to begin billing. Upon billing, these … system. Once the funds are received, the OSC BSAO Federal Payment Management Team will post the receipt. For non-OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… that $111,180 in unclaimed funds has been returned to Buffalo city residents since he partnered with Mayor Byron … partnering with my office to help reconnect the people of Buffalo with their lost money," said DiNapoli. "My office has … Comptroller DiNapoli has focused on ensuring that city of Buffalo residents can claim funds that are rightfully theirs. …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsPublic Welfare – 2023 Financial Condition Report
… Level Since 2015 For SFY 2022-23, the average monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … following near-record-low caseloads in SFY 2021-22. The number of public assistance recipients increased every month …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareRichburg-Wirt Fire District – Board Oversight (2025M-73)
… [read complete report – pdf] Audit Objective Did the Richburg-Wirt Fire District (District) Board of Fire … Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit Area Fire districts are district corporations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Town of Lee – Financial Management (2025M-63)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… remained near zero even after students returned to in-school instruction, and have stayed low. The report … previous work examining violent and disruptive incidents in our schools. It’s disturbing to see the rise in bullying and drug-related incidents. We need to do …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfUse, Collection, and Reporting of Infection Control Data
… die. A March 18, 2020 report published by the Centers for Disease Control and Prevention (CDC) concluded: "Once … of patients in one facility places these persons at risk for severe morbidity and death. Rapid and sustained public … of COVID-19, the pandemic has had devastating consequences for older populations residing in congregate settings, such …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataDiNapoli: Fewer School Districts Overriding Tax Cap
… frame, a total of 79 school districts exceeded the cap at least once. Fourteen districts exceeded the cap in two of … property taxes; School district levies increased each year at a rate slightly less than what was allowed by the tax cap. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … process and pay medical claims from health care providers for services provided to Empire Plan members. United … pay a nominal co-payment to the participating provider for the services rendered. Members may also choose to receive …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists