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Oversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdfLead Contamination of State Armories (2019-S-50) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50-response.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… corrections officer and his wife were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for mortgage loans from KeyBank and Citizens Bank, according … was quickly exposed and they now will be held accountable for their actions. I thank District Attorney Soares for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanDiNapoli: School District Tax Levy Cap at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fourth year in a row, according to data released … DiNapoli’s office calculated the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 92-9
… in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for purposes of General Municipal Law, §72-o - appearance at …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Opinion 94-31
… bargaining agreement between a village and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. … may provide, in a collective bargaining agreement, for employees, annually, to receive cash in exchange for one …
https://www.osc.ny.gov/legal-opinions/opinion-94-31DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and … fiscal year end. “For the fifth consecutive year, the property tax levy for school districts and 10 cities will be … tax levy growth factors for all local governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsGuide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfoXIV.13.A Overview – XIV. Special Procedures
… (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business … When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest payment … within 30 days of the MerchandiseInvoice Received MIR date for most vendors 15 days for qualified Small Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewState Agencies Bulletin No. 2214
… drop-down list and click Save. OSC Actions: Position Pool IDs The chart field string for the Position Pool IDs will be charged automatically to fiscal year 2024-2025 as … Questions regarding chartfield strings or position pool IDs may be e-mailed to the Payroll System Questions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Greene County – Court and Trust Funds (2014M-294)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2009 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221