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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.pdfSeeking 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-procurement-062624.pdfMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerInvesting in New York
The New York State Common Retirement Fund has a positive impact on the State’s economy.
https://www.osc.ny.gov/files/common-retirement-fund/investing-in-new-york/pdf/investing-in-nys.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate … to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Business Units must select the appropriate voucher style when entering payments in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleThe Increasing Threat of Identity Theft
… identity theft. These recommendations include reviewing free credit reports for signs of additional fraud from the … taxpayer money across the State by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
The COVID-19 pandemic had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before this time.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-poverty-trends.pdfTransformation of the MTA
… Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has … Transportation Authority established a working plan for implementing Transformation with completion dates …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaHiring Members with the Enhanced Report – Enhanced Reporting
… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is important to ask the employee whether they are an existing member or retiree … in New York State. If they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportState Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … The purpose of this bulletin is to provide agencies with updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followState Agencies Bulletin No. 2404
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2026. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2026 … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2404-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2026State Agencies Bulletin No. 2405
… The purpose of this bulletin is to notify agencies of the 2026 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $360,000 for the 2026 calendar year. Effective Dates: Effective beginning Institution paychecks dated January 8, 2026, and Administration paychecks dated January 14, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2405-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryInactivate Position Pool on the Department Budget Table in PayServ
Inactivate Position Pool on the Department Budget Table in PayServ
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/1403att6.pdfRecent Trends in the New York City Economy - April 2003
New York City has been experiencing an economic recession since the end of 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2004.pdfImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdf