Search
Opinion 98-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, may agree to confer … for the costs incurred under section 18. You ask whether a town may confer the benefits of Public Officers Law, §18 upon …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Public School Safety – Incident Reporting and Unauthorized Student Departures
… students, teachers, visitors, and staff is a high priority for DoE and for government policymakers. New York State’s Safe Schools Against Violence in Education Act (SAVE Act) requires public school …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresXII.7.D Expedite Requests – XII. Expenditures
… two business days after agencies have entered the vouchers in the Statewide Financial System (SFS). In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsState Comptroller DiNapoli Releases Municipal Audits
… practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton Central School District – Cash … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who … of Civil Service (Civil Service) has contracted with CVS Health to administer the prescription drug program. From January 1, 2014 through December 31, 2019, CVS Health processed and paid over 100 million pharmacy drug …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleDivision of Housing and Community Renewal Bulletin No. DH-105
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of the new procedure for calculating promotions for RRSU employees who … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of the new procedure for calculating promotions for RRSU employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37Operational Advisory No. 24
… : Fiscal Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller (OSC) has updated the Guide to Financial Operations Chapter XV – End of Year , regarding … general questions you have regarding the content of this advisory. ASK can be reached at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesAccounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate and only … However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled charges date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsDiNapoli Orders Divestment of Russia Holdings
… and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, … announced the Fund would freeze all new investments in Russian companies and review the Fund’s current holdings … investments there and restricting any further investments in Russian companies.” Securities covered by the restriction …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsNew York City Economic and Demographic Indicators in Relation to New York State
This reference document includes major demographic, economic and fiscal indicators that highlight New York City’s contribution to the State.
https://www.osc.ny.gov/files/reports/pdf/report-11-2024.pdfV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts real and nominal for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingUpstate Transportation Authorities Suffer Revenue Plunge
… by disrupting operations, decreasing ridership, and severely reducing revenues; however, these authorities … pandemic deficits. If ridership continues to languish and does not return to pre-pandemic levels, the authorities … Regional Transportation Authority (RGRTA) and the Niagara Frontier Transportation Authority (NFTA) …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… plan, although its recent agreement with its largest labor union has helped clarify the risk over collective … plan. If it is ratified and sets a pattern for other labor agreements, total labor costs would increase by $4.7 billion in FY 2027 and …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… for managing the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do so, … items unrelated to normal operations, including $69,285 in bonus payments and $36,059 for other unrelated expenses such … but not limited to: Reviewing expenditures, including all bonus payments and petty cash and reimbursements …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in … and/or Operational Advisories and/or by the Division of the Budget. Accounting for Federal Grants The … The purpose of this chapter is to explain terminology policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting portions … BOCES aid for their component districts for facility rental costs This occurred because they improperly included …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … spending for asylum seekers totaled $2.58 billion through November 30, 2025. Figure 1 – State Spending by Agency … ending) Note: Spending from April 1, 2023 through November 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending …
https://www.osc.ny.gov/reports/asylum-seeker-spending-report