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State Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Opinion 2008-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage … highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and … The Board did not effectively manage the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… system by lying about the hours she worked. Now she must face the consequences of her actions,” DiNapoli said. “I am … Gabriel to justice.” New York State Police Superintendent Kevin P. Bruen said, “This arrest demonstrates the hard work …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… P. DiNapoli today announced employer contributions rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2025-26. Employers’ average … rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… in ERS and PFRS, and more than 300 different retirement plan combinations. In the SFY that ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. … return assumption for public pension funds was 7% in July 2025, according to the National Association of State …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York … General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Thomas P. DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York … Thomas P DiNapoli today announced that Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyComptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Wayne County) The board adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but did not effectively monitor the usage of the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco and the New York State Police announced today that the former court clerk for … and our partnership with District Attorney Calarco and the State Police,” DiNapoli said. “My thanks to the District …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… treasury was $13,626, exceeding the national average of $10,005 by 36.2 percent. New York received $12,407 in per … New Jersey experienced the largest deficit. Seven of the 10 states with the largest positive balances of payments were … from these taxes generated a total of $3.3 trillion or $10,005 per capita in FFY 2019. A breakdown of all revenues in …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no … Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1NYS Common Retirement Fund Announces Third Quarter Results
… international equities markets," DiNapoli said. "Our investment strategy is geared toward consistently achieving … mortgages (27.6 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategy (3.1 percent) …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… and subway service within the City. Transit’s 27 subway lines are divided into two divisions: A Division (the numbered lines and 42nd St. Shuttle) and B Division (the lettered lines and the 7 line). Train crews consist of two members: a …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly $111 billion projected at the same time last year. This outcome is evidence of why … and providing basic city services, including public safety and education, and continuing to implement …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateDiNapoli Announces State Contract and Payment Actions for August 2016
… DiNapoli releases information about the number and types of contracts and payments by the state. This builds on his … New York website. Major Contracts Approved Department of Environmental Conservation $11.5 million with the city of Newburgh to purchase drinking …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8