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Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial operations for the period January 1 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Caledonia – Financial Management (2013M-363)
… through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Town of Allegany – Financial Management (2015M-103)
… through February 2, 2015. Background The Town of Allegany is located in Cattaraugus County and has a population of approximately 8,000. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… Despite spending about $36 million to reduce the subway homeless population, the homeless … city’s Department of Homeless Services (DHS) has neglected to monitor a non-profit that has repeatedly failed to conduct outreach it was hired for, according to an audit …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationState Police Bulletin No. SP-263
… of State Police with instructions for processing the 2026 Education Payment. Affected Employees: Employees of the … 130 of the Laws of 2025, which implemented the 2023-2026 Agreement between the State of New York and the Police … Chapter 182 of the Laws of 2025 which implemented the 2023-2026 Agreement between the State of New York and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-263-2026-state-police-education-paymentState Agencies Bulletin No. 654-A
… (Sub-Sort Number) above and to the right of the Employees name. Numbers above the Employees Names are: xxxxxxxx X Advice Number xxxxx Agency Code X000xxxx Sequence Number xxxxx Sub-Sort Number Note: A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressNew York State Common Retirement Fund
… State Common Retirement Fund is one of the largest public pension plans in the United States, providing retirement … of the retirement system, see NYSLRS Fact Sheet . State Pension Fund Posts Strong 11.94% Annual Return, Closes at …
https://www.osc.ny.gov/common-retirement-fundOutreach Events
… as abandoned property. Date Event Address County June 2026 June 19, 2026 12:00 pm - 5:00 pm June 20, 2026 11:00 am - 8:00 pm Rochester 2026 Juneteenth Festival …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … close gaps in the budget decreases the fund balance that is available to cover unforeseen shortfalls in revenue or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 89-63
… by him in his official capacity. There is no statutory definition of the word "fee" for purposes of section 52 (see … opinion that in the absence of any statutory or judicial definition, the word "fee" in section 52 should be given its …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-6
… 83-181, p 228; 1973 Atty Gen [Inf Opns] p 147; Gregori v Ace 318 Corp. , 134 Misc 2d 871, 513 NYS2d 621 [NYCoCiv, …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-11
… of calculating the limitations under that section, to mean "indebtedness other than an indebtedness which would be … and since the calculation of the limit in section 104.00 does not include indebtedness "which would be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith … Village Court and is due back in court Dec. 21 at 6 p.m. Olmstead began working at the fire department in 2014 and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsXII.8.C Payment Intercepts – XII. Expenditures
… by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides … by law and when requested by the Business Unit the Office of the State Comptroller OSC has the ability to offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
… for first-time violations. 39 Outlook While the national news has reported on many of the labor force participation … of Labor Statistics , April 2022, at https://www.bls.gov/news.release/pdf/famee.pdf . 13 U.S. Bureau of Labor … February 24, 2022, at https://www.bls.gov/news.release/pdf/disabl.pdf . 30 New York City, “New York …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-analysis-labor-force-trendsXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are … Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsState Agencies Bulletin No. 2168
… The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through the … Employees who appear on the Control-D Report NPAY752 (Social Security Number Verification Report) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… filing of eight shareholder proposals requesting companies to comprehensively disclose their political spending. The … on the Capitol show just how risky it can be for companies to fund political agendas,” DiNapoli said. “Corporate … with our democracy itself under attack, corporations have to question whether any spending on political causes is in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyDiNapoli Statement on Legislation Restoring Contract Review Authority
… issues. Our oversight of billions of dollars of taxpayer money is also a deterrent to those who might try to game the … I also want to thank the many good government groups that understood the importance of our independent review and … for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityOpinion 93-8
… that bear on the issues discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of … to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes issued pursuant to Local Finance Law, §54.90 … what events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute …
https://www.osc.ny.gov/legal-opinions/opinion-93-8