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City of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfMTA Weekend Ridership Trends
The COVID-19 pandemic caused steep drops in ridership at the Metropolitan Transportation Authority (MTA), a trend experienced by transit systems across the country.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2027.pdfUpdate Home, Check or Mailing Address
Each time you make a change to your information in NYS Payroll Online (NYSPO), an email will be sent notifying you of the change.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-home-check-mailing-address.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority (MTA) has made notable progress in advancing its capital programs this year amid lingering federal uncertainty over available funds.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2027.pdfTotalEnergies Offshore Wind Letter
As Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries, and as an investor in
https://www.osc.ny.gov/files/common-retirement-fund/pdf/totalenergies-offshore-wind-letter-050626.pdfDiNapoli: Bedford-Stuyvesant is on the Rise
… has experienced strong population, business and job growth in recent years, according to a report released today by … Member Robert Cornegy . "The economic growth highlighted in this snapshot shows that our long-term vision for a … to10 years and I am encouraged by the progress evident in this report. There remains work to be done to address …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): United … in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… for a variety of programs such as Social Security, Medicare, benefits for veterans and for retired federal … in poverty and of those eligible for Social Security and Medicare; income levels; and the states’ own policy choices. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonComptroller DiNapoli Releases State Audits
… July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often … July 2013 found that outstanding penalties routinely had no collection activity for two years or more and were often …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-32
… the purpose of informing the public of the name, office, address, office phone number, and office hours of the town … in a local newspaper stating the name, phone number, address and office hours of the town clerk. Initially, we … in a newspaper stating the clerk's name, office address, office hours and phone number (see Town Law, §30, …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, … may issue obligations to finance the construction of a building for use by the State Police on land owned by the … so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 89-57
… COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy the threshold requirements of General … Law, §70-a, because it is mailed as third class matter and does not have a paid subscription, may not be designated as … is published in the town, mailed as third class matter and does not have a paid subscription. If not, you also ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-15
… in a substantial degree. When determining eligibility for section 207-c benefits, a county that has been a party to a … under the Workers' Compensation Law, and then under section 207-c, the county is liable under section 207-c for the difference between the deputy sheriff's …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2002-15
… are raised by taxes levied on a townwide, or town outside village, basis. We are informed that the building used as the … and, by intermunicipal agreement, is also used by a village. As a general rule, all real property taxes raised … p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 AD2d 628, 433 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and GLJE transactions to SFS Obligation and Accounting Dates for Transactions Agency Transactions and Workflow Reporting Obligation and Accounting Dates Transaction Documentation Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s … Number match process. See Section 3.A - Vendor Registration of this Chapter for more information on adding a … OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is … Only the Office of the State Comptroller can close a contract in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program … control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields … Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts COA cost …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance