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Opinion 95-27
… than that to which it is entitled, the Commissioner may allot to the district the balance to which it is entitled. …
https://www.osc.ny.gov/legal-opinions/opinion-95-27IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… that a state agency owes money to a federal agency, state agencies should make every effort to make payment to the federal government promptly or contest the billing. If a notice of unpaid debt is received … that referred the debt for collection. Affected state agencies are responsible for resolving federal billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesOpen Educational Resources
… initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the period from April … available to students at no or low cost. OER can be full courses, course materials, modules, textbooks, streaming … This included, among other resources, 2,426 full courses, 921 modules, 913 textbooks, and 489 assignments. To …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesState Agencies Bulletin No. 2324
… The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should … same time as the Stop Payment Request. If a Next of Kin Affidavit has been previously submitted for a deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payState Agencies Bulletin No. 2122
… ID, then by employee name in alphabetical order. NHRP748 – Post Termination Report This report identifies all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… this board to design sound pay practices based on its past record, nor can we trust it to exercise true independence and … down on excess pay, undue discretion, concentration of voting power, and prioritizing Musk over the interests of … men in the world, with another unprecedented pay package. Voting Against Reelection of Board Members In the letter to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesDiNapoli: Local Sales Tax Collections Grew by 14% in October
… in New York state increased by 14.1% in October compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … totaled $1.75 billion, up $217 million compared to the same time last year. “October’s sales tax collections …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberDiNapoli: Local Sales Tax Collections Grow by Nearly 9% in November
… growth in November collections, with Wyoming County seeing the largest increase at 17.5%, followed by … and Delaware counties at 14.9% and 14.7%, respectively. Rockland County had the steepest decline (-11.3%). Monthly sales tax …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-local-sales-tax-collections-grew-nearly-9-percent-novemberImplementation of Selected Aspects of the Climate Mobilization Act
… buildings to meet GHG emissions limits beginning in 2024. In total, there are four compliance periods—the first … stringent requirements starting in 2030, 2035, and 2050. The goal is to reduce the emissions produced by the … DOB officials stated that this was an internal effort with limited staff. To assess the effectiveness of DOB’s outreach …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-act30% New York State Initiative
… and the local economy. The audit covered the period from July 2022 through June 2025. About the Program New York State … application. Because the total annual food cost is a key number to determine if the SFA qualifies for the Initiative, … Cooperative Extension and AGM and found four instances (13%) where support for total annual food costs was not found …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeState Police Bulletin No. SP-251
… Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), … (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), … counties) SPL = $2,400 (Bronx, Kings, Queens, Richmond, NYC, Rockland, Westchester, Nassau, Suffolk counties) MTA = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
RPF 23-15 - Amendment #1
The Office of the State Comptroller (“OSC”) is seeking mainframe technical support services solution to assist OSC in administering IBM zSeries hardware and associated technology.
https://www.osc.ny.gov/files/procurement/pdf/rfp23-15-amendment-1.pdfNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfLicensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1-response.pdfProgress Report on Climate Action Plan - July 2023
The Climate Action Plan Progress Report for the New York State Common Retirement Fund highlights the Fund’s recent efforts to address climate risks and opportunities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/progress-report-climate-action-plan-2023.pdfImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up) (2022-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Payments for Misclassified Patient Discharges (Report 2020-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f21-response.pdfLicensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1)
To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1.pdfNew York’s Paid Family Leave Program
New York State recently began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child.
https://www.osc.ny.gov/files/reports/pdf/ny-paid-family-leave-program.pdf