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2023 Year in Review: Navigation Change—Preparing for the Future
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.
https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdfEMC 2025 Letter of Support - 100 Women in Finance
A letter of support from 100 Women in Finance
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/100wf-nyscrf-letter-of-support.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfFiscal Stress Monitoring System – 2023-24 School Districts in Stress
Fiscal Stress Monitoring System – 2023-24 School Districts in Stress
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-stressed.pdf2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2024.
https://www.osc.ny.gov/files/reports/pdf/2024-year-in-review.pdfThe Cost of Living in New York City: Food
In 2022, the food price index in the New York City metropolitan area grew 8.8 percent from 2021, the highest growth in over 40 years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2026.pdfOpinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … paid to village officers and employees) VILLAGE LAW, §§5-524(2), (4), (5): The compensation of appointive … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, …
https://www.osc.ny.gov/legal-opinions/opinion-89-33IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of the State, the Federal government or local governments. In some instances, “advances” (appropriated loans receivable) … and repayment pursuant to §40 of the State Finance Law. A unique attribute code will be inserted in the appropriation record to denote that expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … terminated 42 of 51 providers we identified. Prior to being terminated from the Medicaid program, eMedNY paid five …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Comptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Greenport Union … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1225
… negative amount under code UTA (Uniform or Tool Allowance) in Box 14 (Other) of affected employees’ 2012 Form W-2’s. Affected Employees Employees in Bargaining Units 21, 31 and 91 who had Uniform Allowance … calculated a negative amount for the Uniform Allowance being ended and a corresponding positive retroactive amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1225-information-relating-negative-uniform-allowance-amounts-appearing-2012State Comptroller DiNapoli Releases State Audits
… Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted … car services and taxis that was expanding and was not being tracked. In a follow-up, auditors found transit officials made some …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Accounts Payable Advisory No. 39
… an eminent domain judgment or an Eminent Domain Procedure Law section 701 award must be processed by the originating Business Unit. The voucher must be processed in SFS using the Unique Coding for the Purchase of Land and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Islip … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the contracts between the district and his snow plowing … checks and money orders and bank statements were missing. In addition, the justice did not ensure 330 receipts totaling …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1026
… for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … employees. Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation The Board should ensure the Treasurer files the required annual financial report in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Comptroller DiNapoli Releases Municipal Audits
… , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … and was unable to make informed financial decisions. In addition, the clerk-treasurer’s records understated the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 935
… Out for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … employees. Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outState Agencies Bulletin No. 1102
… for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … employees. Earnings Begin Date Last day of the pay period being paid or the last day the employee is in Active status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-out