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Town of Windsor – Capital Project (2025M-52)
… (Project)? Audit Period March 1, 2022 – October 24, 2024. We extended our audit period forward to December 31, … whether they were properly awarded. Additionally, although not required by the Town’s procurement policy (Policy), the … 35 of the GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, or $1.8 billion, compared to … according to a report issued today by State Comptroller Thomas P. DiNapoli. This decline was steeper than the drop … a spike in unemployment and a sharp decline in retail and food services sales in the months to follow. The third …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020New York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the … for nearly one-fifth of the citywide job gains – 153,500. Restaurants were responsible for nearly two-thirds of the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… not demonstrated that they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. DiNapoli, trustee of the third largest public pension plan in the … to a lowcarbon economy State Comptroller DiNapoli trustee of the third largest public pension plan in the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesComptroller DiNapoli Releases Municipal Audits
… sell all real property or cooperative apartments at public auction or by private sale at the highest and best price …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… Thomas P. DiNapoli, Attorney General Eric T. Schneiderman and New York City Department of Investigation (NYC DOI) … intended for public services and capital improvements in New York City, was sentenced to one to three years in … Attorney General Schneiderman. “We will continue to work with Comptroller DiNapoli and our law enforcement partners to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveBedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… Overview Some NYS agencies do not receive Federal Grant Award Documents (GAD) from the … Financial Operations REV. 05/09/2023 … Some NYS agencies do not receive Federal Grant Award Documents GAD from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… A copy of the signed signature page will be available for download in the EDSS. It will be the contracting entity’s responsibility to attach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in … FY 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. “Improved fiscal …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 2001-3
… would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general village purposes. You ask … would generate revenues in excess of costs attributable to the sewer system, in order to provide funds for general …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 98 - 22
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund (establishment of in village); … Opns St Comp, 1974, p 82; compare 30 Opns St Comp, 1974, p 22, discussing village board actions which may be taken by …
https://www.osc.ny.gov/legal-opinions/opinion-98-22State Agencies Bulletin No. 1049
… RNL – Reasgn Lay Lateral movement in the same title and grade within an appointment authority (in one payroll … RNI – Reasgn In Lateral movement in the same title and grade for movements within a payroll agency or between … etc. Refer to previously released Payroll Bulletins and the Salary Manual for specific information. Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservOpinion 95-31
… of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief … Municipal Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 95-16
… of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … assessment roll to be used for the apportionment required by section 1908 of the Education Law. Subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2002-12
… under the supervision of a single superintendent of public works. All officers and employees performing services for the … of the agreement (see, e.g., 1996 Opns St Comp No. 96-7, p 18; NY Const, art VIII, §1, art IX, §1[c]; General Municipal … requirements, may hire employees to perform services in connection therewith (see Village Law §4-400[1][c][i]). As to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0State Agencies Bulletin No. 1129
… your SFS agency coordinator. Note: PayServ uses the term Account Code to mean the value on the Account Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the term Account Code to refer to the value that replaces the CAS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountAffordable Housing Corporation and Homes and Community Renewal
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/affordable-housing-corporation-and-homes-and-community-renewal.zipReporting Regulations 315.2 & 315.3
… unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees. (b) The … for the employer for which the employer has the right to control the means and methods of what work will be done …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153