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Open Book New York
… Search Millions of State and Local Government Financial … see Additional Financial Information . State Contracts Search 260,000 contracts that State agencies have with … and those that don't require approval by the Office. Search Contracts Also see State Contracts by the Numbers …
https://www.osc.ny.gov/open-book-new-yorkAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines - 2026
The New York State Common Retirement Fund (Fund or CRF) is one of the largest public pension funds in the nation with invested assets valued at $273.1 billion (as of March 31, 2025).
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2026.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mDiNapoli Releases Profile of State's Economic Development Agency
… as accountability and transparency in its operations. For fiscal year (FY) 2013, ESDC reported that its programs helped … outstanding debt totaled more than $10.7 billion for the fiscal year ending on March 31, 2014, an increase of 20 … 2015, listed additional offices in China, Canada and Mexico on its website. The report is based on data submitted …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agencyOpinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths … 2019 to 2021, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli. The surge is … 2017 peak by more than 1,700 fatalities. “Too many New Yorkers have died from the misuse of drugs, but the jump …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicDiNapoli: SED Oversight of Career Training Programs Falling Short
… Career and Technical Education (CTE) programs that are supposed to … today by State Comptroller Thomas P. DiNapoli. “Career and technical education programs are supposed to teach … on their diploma, showing they have met the academic and industry standards of a CTE program, boosting the …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… and other supportive programming designed to rehabilitate youth convicted of crimes. The Aid to Localities (ATL) … for case workers, RTA foster care, aftercare costs for RTA youth placements upon discharge, and other programming for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawControls and Management of the Unemployment Insurance System
… began using ID.me, Inc. (ID.me) to provide identity verification services. In addition to managing UI benefits … related to the implementation of the ID.me identity verification service. The Department did not take some … collecting and analyzing data related to the identity verification process, to ensure the correct balance between …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1831
… of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021. Affected Employees All employees … (365 day rate). Effective Date(s) The Factor Change for Fiscal Year 2020-2021 will be processed using the … OSC Actions Job Data After payroll processing is complete for Pay Period 1, OSC will insert a row on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Unified Court System Bulletin No. UCS-294
… must be included on the General Comments page. Removal of Judges and Justices Judges and Justices Removed … Judge or Justice does not serve through 12/31/2020 and the removal transaction is effective and reported in … Judge or Justice does not serve through 12/31/2020 and the removal transaction is effective in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Islandia – Procurement (2021M-203)
Determine whether Village of Islandia Village officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… Determine whether Town officials adequately safeguarded Highway Department Department assets …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… insurance broker for the Metropolitan Council on Jewish Poverty (“Met Council”), has been sentenced to 18 months in jail. Ross also paid … insurance broker for the Metropolitan Council on Jewish Poverty Met Council has been sentenced to 18 months in jail …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerOpinion 89-6
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… for their partnership in safeguarding the public’s money from abuses like this.” “Clocking in to collect a public salary while earning income from a private business is theft, plain and simple. I am … determined that he received over $7,000 in unearned wages from the Housing Authority. Chen was placed on leave in June …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housing