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DiNapoli Proposes More Transparency for Fire Protection Costs
… York State Comptroller Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's … New York State Comptroller Thomas P DiNapoli today proposed changes to the process for local communities that contract …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli Releases Economic Report on Greater Flushing Area
… growth from 2000 until Queens became the epicenter of the COVID-19 pandemic. The public health and economic crises … by New York State Comptroller Thomas P. DiNapoli. “The COVID-19 pandemic took a heavy toll on greater Flushing, but … growth came to a halt when the area was hit hard by the COVID-19 crisis. Signs of a strong recovery and job growth …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaState Agencies Bulletin No. 2205
… Bulletin No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance when issuing … agency are affected. Background: Although every effort is made by agencies and OSC to ensure State employees are … may be an occasion where all or part of the employee’s pay is not received by the employee on the scheduled paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsComptroller's NYS Common Retirement Fund Responsibilities
… As the sole trustee responsible for the New York State Common Retirement Fund (Fund), Comptroller DiNapoli is directly accountable for its performance, oversight and management. The sole trustee model also enables him to … As the sole trustee responsible for the New York State Common …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesNYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average … rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27State Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance with village … lacked documentation to support the goods and services procured were only available from legitimate “sole source” …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… On April 1, 2020, New York introduced the BuildSmart 2025 program, which expands upon the original program and … of 11 trillion BTUs of energy savings to be achieved by 2025 through the BuildSmart 2025 program. Each ASE shall work with NYPA to achieve their …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli Presses Companies on Political Disclosure
… with Hilton Worldwide Holdings Inc. to fully disclose its political spending and has filed shareholder proposals … request information regarding both direct and indirect political spending and are expected to be the subject of … if companies are using corporate funds to influence the political process and whether they’re doing so to promote the …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureResources – Enhanced Reporting
… Enhanced Reporting Excel Tool Enhanced File Format Guide for Employers Job Code Tool HR Transactions Guide Earnings … Report Submit the Manual Enhanced Report Add a Row to an Employee’s Data Before Submitting File Upload Upload an … Post a Regular Monthly Report File Errors and Warnings How to Address Errors and Warnings Correct Business Validation …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has … fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … Recommendations Develop contingency financial plans in the event that the sale of the existing firehouses and increased …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialHerkimer County Community College - Procurement (2019M-186)
Determine whether College officials use competitive methods when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/herkimer-co-2019-186.pdfCalendar of Events
The Calendar of Events outlines when reports and property types are due.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/calendar-of-events.pdfTips to Help You Keep Your Money
Learn how to keep your financial accounts and records in order
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyTown of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … officials did not always ensure that purchases were at the best prices and disbursements were for proper Town purposes. … quotes and maintaining documentation are communicated to and complied with by Town officials and employees. Audit …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 million as of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceContracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). Background Our … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followOpinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this monitoring process, we provide a Payee … report (NYAP0621), which shows a listing of payments made to vendors. It is important that designated Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the agency is required to return the money to the State Treasury. A final reconciliation of the account must be done … the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advance