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City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… minority- and women-owned business enterprises a chance to fairly compete for funding,” Bragg said. “I thank the New …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudList of Villages and Cities in Fiscal Stress
List of Villages and Cities in Fiscal Stress for 2025
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-stressed.pdfList of Villages and Cities in Fiscal Stress
List of Villages and Cities in Fiscal Stress for 2024
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-stressed.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-in-procurement-062223.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.pdfDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… Nassau County District Attorney Madeline Singas announced the arrest of a financial advisor from Pennsylvania and the re-arrest of his alleged collaborator, a financial … said State Comptroller Thomas P. DiNapoli. "I commend the work of District Attorney Singas, the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationExcel Template for Unclaimed Funds Report
You can submit Excel spreadsheets in the exact format described in the Excel File Format Instructions.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/reporting-sheet.xlsOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Ballston Spa Central School District , Dover Union Free … Bethpage Central School District . "In an era of limited resources and increased accountability, it's … their dependents are still eligible for coverage. Relying on third parties or communications from retirees who are …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH … 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/24131-revised-policies-and-procedures-addressing-overpaymentsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… economic and fiscal disruptions, and the state does not have the resources to backfill federal reductions on an …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 2005-2
… that the members of the fire department or company, as the case may be, determine to be for the use and benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2XII.4.F Proper Invoice – XII. Expenditures
… thereby avoiding prompt payment interest. The Invoice Checklist can assist agencies in communicating invoice requirements to vendors. Agencies should use the checklist to ensure consistency and completeness of invoices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOpinion 2004-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Growth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half
Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent.
https://www.osc.ny.gov/files/local-government/publications/pdf/growth-in-local-sales-tax-collections-second-half-2019.pdfXI-A.9 Receiving – XI-A. Purchasing
… for installation services, the agency should perform site visits to verify the vendor is working when they claim … match exception to determine whether it is appropriate to (1) pay the vendor only for the amount ordered, or on an … additional work to determine whether it is appropriate to (1) not accept the goods or services that do not conform to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfMoriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64