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Transportation – 2023 Financial Condition Report

… lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 percent of the State’s highway lane miles were … Improved Since 2018, But Are Worse Than in Other States In 2022, New York State was responsible for maintaining 8,535 …

https://www.osc.ny.gov/reports/finance/2023-fcr/transportation

Accounts Payable Advisory No. 21

Referencing a Master Contract on a Voucher

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19

… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year … The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will decrease from 24.4 … said. "Stable rates are very important to our employers and provide the predictability they need to plan for their …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19

DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments

… and the system did not learn she was deceased until July 2022, at which time it stopped payments. The investigation of … Stenclik, asking why she had not received her July 2022 pension payment. The call came from a phone number that …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-payments

DiNapoli Urges New Yorkers To Spend Holiday Gift Cards

… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to keep track of gift cards received during the holidays. When gift cards aren’t used for five years, their balances … with an existing store account. If the owner’s information is not known to a New York retailer, it will report the card …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards

Cost-Saving Ideas: Managing Workers' Compensation Costs

… manage their safety programs aggressively in order to save money. Your insurance carrier or a private consulting firm …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs

DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes

… and Development (HPD), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … and Development HPD according to an audit released today by New York …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexes

Overview – Special 20- and 25-Year Plans

… service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before retirement, but they can be anytime in … your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the FAE …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

IT Security Fundamentals – Information Technology Governance

… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two … that are fundamental to how IT professionals approach data and network and system security: the CIA triad and … systems. Building successive layers of defense mechanisms can reduce the risk of a successful attack by someone with …

https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals

Real Property Portfolio

… property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …

https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio

State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million

… A longtime clerk-treasurer of the Village of Addison in Steuben County has been arrested for allegedly stealing more than $1.1 million in village funds over the course of at least 19 years, New … frank shocking, breach of public trust I have encountered in 30 years as a Steuben County prosecutor,” Baker said. “The …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announce

2025 Year in Review

A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2025.

https://www.osc.ny.gov/files/reports/pdf/2025-year-in-review.pdf

2022 Munis in Stess

FSMS - 2022 Munis in Stess

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2022/pdf/2022-munis-stressed.pdf

Seeking Competition in Procurement

The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.

https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-062223.pdf

New Yorkers in Need

The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.

https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdf