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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges. Budgetary flexibility, including reserves and contingencies, remains at near-record levels as a share of spending.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2024.pdfState Comptroller DiNapoli Releases Audits
… years 2014, 2015, and 2016. The employee's official station was New York City, and all of his assignments were within 35 miles of his official station. According to state regulations, employees are not in … their work locations are within 35 miles of their official station. Therefore, the employee was not entitled to …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOpinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-16
… -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS LAW, §70-a; REAL PROPERTY TAX LAW, §1014: The cost of publication of a notice of unredeemed … unredeemed lands published pursuant to Real Property Tax Law 1014 should be calculated on the basis of agate …
https://www.osc.ny.gov/legal-opinions/opinion-91-16IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… bills enacted for the fiscal years involved; Revenue information by fund type, by fund, and by revenue source including repayments of advances and each tax … and expenses in detail. This includes major revenue sources for each fund, including detail for each major tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesUnified Court System Bulletin No. UCS-139
… processed automatically. Affected Employees Represented non-judicial employees in Bargaining Units SA , SR , SN , G9 … F8 , DR , SG , SK , SD , SY , S9 and 87 and unrepresented non-judicial employees in Bargaining Units CT , 86 , and 88 … adjustment to reduce the automatic payment. Agency Procedure: Reporting Adjustments in the Time Entry Page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesState Comptroller DiNapoli Releases School Audits
… , Dansville Central School District , East Rochester Union Free School District , Edgemont Union Free School District , Garrison Union Free School District , Great Neck Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2007-3
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … 63; 1991 Opns St Comp No. 91-35, p 106). Prior to the 1999 amendments, which became effective on August 2, 1999, a … in a negotiating unit was “increased”. The 1999 amendments to section 207-m expanded the scope of the statute …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Agencies Bulletin No. 1941
… rating date; and Did not receive a performance advance in April 2021. Promotion Recalculation Employees who would have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesCredit for Military or Additional Service – State Police Plan
… be able to receive credit toward your retirement benefit for military service or other public employment. Military … eligible to purchase credit toward your retirement benefit for your military service. Military service is creditable … military service was before or after you joined NYSLRS. For more information, visit our Military Service Credit page …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… July 1, 2015 through December 31, 2016. Background The Center Moriches Union Free School District is located in the … Center Moriches Union Free School District Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… reports to the Board each month. Prepare and file the required annual financial report (AFR) with the New York … monthly financial reports to the Board and file AFRs, as required. Village officials agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Comptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three … for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … tax levies were higher than needed to fund operations. South Butler Fire Department – Oversight of Financial …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOversight of Disability Services
… the 2020-21 academic year, 31,367 students self-reported a disability at the campuses. Title II of the Americans with … Act of 1990 (ADA) prohibits discrimination on the basis of disability by State and local governments. Similarly, section … its facilities are inaccessible. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleUnified Court System Bulletin No. UCS-76
… dates will be as follows: For judges who were Active in judicial employment on 12/31/03, the default date will be … or change. Prior to October 21, 2004, the Office of Court Administration must provide OSC with a list of impacted … Pay for all judges who were reassigned to another court at any time during the period March 27, 2003 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesComptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all recorded in the electronic …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits