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Nonprofit Organizations in New York State: Profile of Employment and Wages, July 2019
Nonprofit organizations provide essential services to New Yorkers in areas including health care, social services, education, the arts and more.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-nonprofits-2019.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfMainstream Managed Care Organizations - Administrative Costs Used in Premium Rate Setting (2014-S-55)
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s55.pdfNew York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
New York’s Balance of Payments in the Federal Budget Federal Fiscal Year 2023
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2023.xlsxLocal Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025
All of the state’s 10 regions saw year-over-year growth in first quarter collections.
https://www.osc.ny.gov/files/local-government/publications/pdf/2025-sales-tax-first-quarter.pdfOpinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds … following overview is based on information provided by the State Legislature and by the Department of Transportation: …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Municipal Audits
… 2007 and does not address data backup, disaster recovery, breach notifications or security awareness training. Furthermore, …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … did not exist. Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) Under the … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsLivonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89State Agencies Bulletin No. 1384
… addition of new queries due to the PayServ COA conversion and the impact to the current queries used for accounting … data. Affected Employees The accounting, reporting and payroll distribution data for all employees paid through … agencies will be able to compare data across PayServ and SFS, allowing for easier reconciliation of payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialAvoca Central School District – Payroll (2025M-14)
… payroll each period. The District employed a total of 218 employees who were paid a total of $13 million during the period July 1, 2022 through October … over the payroll processing. Without adequate segregation of duties or mitigating controls over payroll processing, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … gift card. DiNapoli said New Yorkers should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the retailers. By registering their cards, owners …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonDefinitions – Contribution Stabilization Program
… the Comptroller. The Actuary determines the present value of current and future retirement benefits based on the … Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The difference …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 89-3
… through County or State (must be under same terms and conditions as the state or county contract) -- Contracts … Bidding (purchase from State contract vendor under terms and conditions varying from State contract) GENERAL MUNICIPAL … to a purchase from the State contract vendor upon terms and conditions which materially or substantially vary from …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… Larceny in the Second Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in … $100,000 each. Cook was arrested by agents of the Fulton County Sheriff’s Office in Georgia, and extradited to Albany County to face the indictment. Cook was arraigned Friday on …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… complex economic, environmental and regulatory challenges in the years to come,” DiNapoli said. “These companies need … review these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated … ExxonMobil, Chevron, Shell, BP and others – engage in all facets of the oil and gas business, from exploration …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
When the need for a Cash Advance ceases 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