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Afton Central School District – Fund Balance Management (2023M-18)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 … appropriated fund balance that was not needed, which in effect is a reservation of fund balance that is not … the statutory limit. The District incurred $63,561 in unnecessary interest and other associated costs for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18West Niles Fire Company – Financial Activities (2017M-205)
… Company is a not-for-profit organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The Company, which has an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11East Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: School District Tax Levy Cap at 2%
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … and local communities are faced with the rapid increase in inflation, pandemic surge, and trying to retain and …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentFull- and Part-Time Service Credit – State Police Plan
… basis, your service credit equals the total time worked from your date of membership to the day you leave paid …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… credit by subtracting your beginning date of employment from the date you leave paid employment. Part-Time Employment …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditState Agencies Bulletin No. 1284
… Allowance payments. Affected Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay Period 17L paychecks dated 12/12/13 (Institution) and … To be eligible for the payment, the employee must be in an eligible title on 10/01/13 and in Active status as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… fare revenue before federal relief aid runs out, but in that time, it must develop plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according to a report on MTA’s financial … fare revenue before federal relief aid runs out but in that time it must develop plans to cover budget gaps that …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… “Every life lost to suicide is a devastating tragedy for families and communities,” DiNapoli said . “The Office of … York City Council Member Erik Bottcher, who has advocated for LGBTQ+ mental health and suicide prevention and … have not only identified gaps in our systems, they have forced government at every level to confront hard truths and …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… social isolation and loneliness. For fiscal year (FY) 2026, DFTA’s total budget is $618 million, of which 13% is … declined as the waitlist has continued to expand. In FY 2025, there were 3,121 home care clients served, with an … unmet need for critical services. The state’s Master Plan for Aging recommended providing additional funding to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsSUNY Bulletin No. SU-253
… Purpose To provide agency instructions for processing the Downstate Location Stipend. Affected Employees Employees in the State … or Leave With Pay Department = 28059, 28109, 28269, 28589 Agency Actions Prior to processing, agencies must complete a … To provide agency instructions for processing the Downstate Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases State Audits
… ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special … programs. The ineligible costs included: $546,263 in personal service costs for personnel that exceeded … SED-approved staffing ratios for the programs; $110,206 in parent agency administration services provided by Easter …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Ashland (Ashland) Intermunicipal Consolidation Agreement’s highway service labor costs. Officials did not establish … monitor labor costs for services provided to Ashland and highway employees’ timecards did not always identify their … and the chief’s vacation to a clothing-optional resort in Jamaica with his spouse. Other items included: $7,239 for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to help more than 1,000 qualifying New York businesses in all 62 counties retain jobs and expand. The Fund’s … Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets … ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March 31. …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… pandemic has caused extraordinary economic challenges in New York with punishing, still-evolving impacts on public … bigger picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well … filings. While the state received almost $3.8 billion in Coronavirus Relief Fund resources earlier this month, the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 1344
… Incentive Program Payment. Affected Employees Employees in the Professional, Scientific and Technical Services Unit – … criteria Background Pursuant to a side letter contained in the 2011-2015 Agreement between the State of New York and … status shall be eligible to receive an incentive payment in return for participating in an agency-directed training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1344-2013-2014-pilot-firearms-training-and-safety-incentive-program-paymentPeekskill City School District – Financial Condition (2015M-191)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191