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Population Data, Resources and Publications
… Publications 2020 Census: Municipal Population Shifts in New York State November 2021 - This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new online interactive map that provides census population …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … that the assessor granted but were included in the real property service software system with incorrect codes …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets subject to equitable distribution in the event of a divorce. A member … does not require use of this formula. There are other ways to distribute pension benefits. Other equitable distribution …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsTime and Attendance Practices of Selected Employees
… were beyond the metropolitan area were actually residing in New York City and would therefore owe New York City … Background The MTA provides transportation services in and around the New York City metropolitan area. Each MTA … by various documents including tour schedules, sign-in and sign-out sheets, time clocks, and KRONOS (an …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesOversight of Building Construction Site Safety
… of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, … managers, contractors, and subcontractors engaged in construction or demolition operations to institute and … From 2018 through 2020, 26% of all worker deaths in NYC were construction related. DOB reported that 2,003 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyState Agencies Bulletin No. 2074
… Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedShareholders Cheer Lowe's New Green Energy Initiatives
… Common Asset Management had communicated with the company in preparation for a possible shareholder proposal seeking … poses challenges throughout the marketplace and businesses in every sector need to take steps that reduce their … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesForfeiture of Benefits for Convicted Felons
… and employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and … of the amendment to Article V, Section 7 of the NYS Constitution, to be applicable to all “public officials” …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsVI.3.A Overview – VI. Budgets
… to another. These transfers are governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… with four Fortune 500 companies to formally include gender and racial diversity in their considerations of board … of gender, race, ethnicity, sexual orientation and gender identity, is an essential measure of sound governance and a … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … all potable water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Elmira City School District – Capital Projects (2025M-21)
… the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject to the … aspects of our findings. Appendix C includes our comments on issues raised in the District’s response. We conducted … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Village of Weedsport – Financial Management (2025M-76)
… funds, which provide a mechanism for legally saving money for future needs, and unrestricted fund balances … transparent with taxpayers and residents and levied more real property taxes than necessary to fund operations. The … the Board cannot ensure it is raising only the necessary real property taxes and is financing future water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76SUNY Bulletin No. SU-279
… a row on the Job Data page, effective 09/01/2019, to change the salary calculation on Compensation for affected … date of 09/01/2019. The Action/Reason PAY (Pay Rate Change)/FAC (Factor Change) will be used. Additional Pay After payroll processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyMaintenance and Inspection of Event Recorder Units
… and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … period, 70 were late, exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1760
… the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of FEE and Is assigned to a track …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346State Agencies Bulletin No. 1187
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 01 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 will increase retroactively as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationChautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were adequately safeguarded for the period January 1, 2014 through March 27, 2017. Background …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121