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Locally Owned Roads by the Numbers
This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs.
https://www.osc.ny.gov/files/local-government/publications/pdf/locally-owned-roads-by-the-numbers.pdfState Agencies Bulletin No. 1980
… are affected. Background OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … State Agencies Bulletin No 1980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andSUNY Bulletin No. SU-286
… in Administration Pay Period 17L, paychecks dated 12/11/2019. Eligibility Criteria Employees who meet the … or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-286-suny-downstate-location-stipend-gsnu-employees-representedSUNY Bulletin No. SU-335
… in Administration Pay Period 17L, paychecks dated 12/07/2022 and Administration Pay Period 26L, paychecks dated … or the Time Entry Interface (NPAY502) using Earnings Code LOS (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: LOS (or XLS, YLS, ZLS) Amount: Payment amount appearing on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-335-suny-downstate-location-stipend-gsnu-employees-representedOpinion 92-48
… subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This conclusion applies without … 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General Municipal Law, §6-l relates, … at the time of the sale. Prior to the enactment of chapter 413 of the Laws of 1991, section 6-l(2) required that, upon …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Problem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The … responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling … services; developing and ensuring access to prevention, treatment, and recovery services; developing minimum …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… he urged New York school districts to assess their plans for spending federal pandemic funds and to target funds … for eighth grade reading but declined in eighth grade math (down 6 points). Over this time, New York’s losses in fourth grade math and reading scores were double the national average and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better … Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which launched just … Congress to increase the eligibility age from 26 to 46 for individuals who can participate in the Achieving a Better …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesOSC Internet Posting for Investigative Auditor, Item #00130
As chief fiscal officer for New York State, the Comptroller is responsible for managing the State’s pension fund, auditing the spending practices of all State a
https://www.osc.ny.gov/files/employment/pdf/investigative-auditor-00130.pdfComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 Tier 5 Tier 6 Membership … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions None if employer … Tier 6 Benefit Information A comparison of key PFRS benefits including vesting contributions …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOpinion 89-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to … promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation Authority’s discretionary … period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOpinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… who use IT resources, including the importance of physical security and protection of personal, private, … information (PPSI). Develop a disaster recovery plan. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all … Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionImplications for the Future – 2021 Financial Condition Report
… Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to … and other health care programs. At the beginning of the COVID-19 pandemic, tax receipts fell sharply, and the … below the previous year. Higher than anticipated federal COVID-19 response and recovery funding helped support State …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Agencies Bulletin No. 2380
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Ardsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… less predictable and New York’s senior population growing, the state must ensure its own investments are reaching older adults who need help. A new report from State Comptroller Thomas P. DiNapoli … less predictable and New Yorks senior population growing the state must ensure its own investments are reaching older …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42