Search
DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and … Thomas P. DiNapoli. “The New York City Administration for Children Services has to improve its operations and … the youth are prepared to re-enter society and have hope for a better future.” ACS oversees Horizon Juvenile Center in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… of stealing over $50,000 from that organization. The Fair is a summer destination for the community and by the … their trust in her.” The Essex County Agricultural Society is a non-profit organization whose mission is to encourage … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyDiNapoli Examines Faltering LinkNYC Program
… owed to the city.” In December 2014, DoITT entered into a franchise agreement with CityBridge, a consortium of technology companies, to install, run and … was supposed to maintain the kiosks, inspecting each on two non-consecutive days per week, to make sure they worked, …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programOpinion 94-13
Whether a city may require disabled firefighters receiving payments pursuant to section 207a2 of the General Municipal Law to certify periodically that they are not engaged in any prohibited employment activities or file copies of their most recent income tax returns
https://www.osc.ny.gov/legal-opinions/opinion-94-13State Agencies Bulletin No. 2021.1
… rate for employees in certain titles represented by PEF or CSEA working at Addiction Treatment Centers (Department ID … Services Unit (BU03), Institutional Services Unit (BU04), or Professional, Scientific, and Technical Services Unit … split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20211-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.2
… rate for employees in certain titles represented by PEF or CSEA working at Addiction Treatment Centers (Department ID … Services Unit (BU03), Institutional Services Unit (BU04), or Professional, Scientific, and Technical Services Unit … split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20212-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.3
… rate for employees in certain titles represented by PEF or CSEA working at Addiction Treatment Centers (Department ID … Services Unit (BU03), Institutional Services Unit (BU04), or Professional, Scientific, and Technical Services Unit … split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… City Retirement Systems, manage more than $330 billion in assets for more than 1.7 million current and retired … approach,” DiNapoli said. “It’s time for the SEC to step in and, through regulatory or enforcement action, require … companies can’t acknowledge climate change and their role in it, but then act as if it won’t affect them and their …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not review or update the sampling plan to identify all water outlets for sampling or exemption. We reviewed the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … District officials did not properly identify, report or implement needed remediation to reduce lead exposure in … and the public may have access to and could consume water from, were not sampled or properly exempted by District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17IX.9.B Transfers to Other Funds – IX. Federal Grants
… transaction budget checks against the project budgets, but does not budget check against appropriation or segregation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsDiNapoli Releases April Cash Report
… DiNapoli has created several tools to allow the public to better track government spending, contracts and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-releases-april-cash-reportForensic Audit of Dual Employment Approvals and Conflicts (2011-S-46) 90-Day Response
To determine whether Metropolitan Transportation Authority employees who also worked for a New York State or City agency had approval to do so; were working ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-11s46-response.pdfReport on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfThird Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State
Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/2020-third-quarter-local-sales-tax-collections-down-9.5-percent.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2011
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses. However, it is vitally important th
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2013.pdfState Agencies Bulletin No. 1377
… legacy cost centers to the new COA accounting structure in SFS will be available for testing Affected Employees The … . Changes to Control D report layouts will be provided in a separate bulletin expected to be released late February. … Agency Actions Agencies who would like to participate in the testing of these layouts, should email the System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialLindenhurst Union Free School District – Collections (2024M-24)
Determine whether Lindenhurst Union Free School District District officials ensured that funds collected from recreational and educational programs were properly recorded deposited and reported
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24