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Opinion 89-8
… by the Office of the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … the Office of the State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-8NYS Common Retirement Fund Announces Second Quarter Results
… traded domestic equities and 18.0 percent in international public equities. The remaining Fund assets by allocation are … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has … Comptroller Thomas P. DiNapoli. "Maintaining, modernizing and expanding the largest mass transit agency in the nation … funding, the system could fall into further disrepair and riders could face unplanned fare hikes. The state and …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… or 6.2%. Collections were $70.4 million lower than DOB’s latest projections. Business tax collections totaled $27.7 … bank tax. Total business tax collections exceeded DOB’s latest projections by $527.2 million. All Funds spending …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24DiNapoli: MTA Budget Gaps Return
… ridership will reach 80% by the end of 2026, a much slower return than the consultant’s July 2021 prediction of 86% by …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal … state agencies should make every effort to make payment to the federal government promptly or contest the billing. If a … that occurred, it is their responsibility to work with the debtor agency to receive reimbursement, either by check or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesState Agencies Bulletin No. 2253
… Grade 101-125 600, 800 Employee Status: Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Reason Code … Workers’ Compensation Leave (WCL, WDL, or WPS). Employees with a Comp Rate Code of FEE are not eligible for the salary … on the NYS Position Number) is equal to 101-125 or 600 with a value of 101-125 in the Equated to Grade field, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… to weather whatever financial challenges lay ahead. My office continues to support local governments by offering …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsOpen 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-resourcesDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2State Agencies Bulletin No. 2313
… Service Payment) for all eligible members of the Public Employees Federation (PEF), Civil Service Employees … 2023-2026 Agreement between the State of New York and the Public Employees Federation (PEF) Chapter 361 of the Laws of … BU47 – CSEA Division of Military and Naval Affairs Unit Public Employees Federation (PEF) BU05 – Professional, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitState Agencies Bulletin No. 2339
… (SSU) Represented by the NYS Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) and provide … implements the 2023-2026 Agreement between the State of New York and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2313.1
… Service Date Correction instructions; Updated guidance on entering transactions for multiple pay periods in a single check date for Employees who have Hourly and Fee service in an Executive Branch Bargaining Unit. This … Bulletin Supersedes Payroll Bulletin No. 2313 Purpose: The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitVillage of Leicester – Financial Management (2025M-7)
… operating funds is an important financial consideration for village officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… report – pdf] Audit Objective Did Germantown Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13