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Corporate Governance
… social, and governance risks and opportunities, in a manner consistent with sustainable financial … Comptroller’s efforts to address climate risk and invest in climate solutions, see Leading the Way on Climate … and special meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… primarily to manage budget gaps when revenues fall short due to an economic downturn or other circumstances. … at 1.7 percent of General Fund spending, $198 million short of the maximum. DiNapoli noted it was only a decade ago …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesDiNapoli: Local Sales Tax Collections Grew in 2025
… Local government sales tax collections in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, … today by State Comptroller Thomas P. DiNapoli. Growth in 2025 was higher than the 3.8% average annual growth rate … Local government sales tax collections in New York state totaled $244 billion in calendar year 2025 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer … as otherwise provided in this subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time keeping system …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli Announces State Contract & Payment Actions for November 2014
… million for meat and grocery supplies for the DOCCS Oneida Food Production Center. $575,000 revenue contract to sell … New York City. $12.5 million to Verde Electric Maintenance Corp. for field equipment maintenance in the lower Hudson … Institute for stem cell research. $849,000 to Food Bank of Central New York for hunger prevention and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014CUNY Bulletin No. CU-579
… and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet the eligibility criteria Background Pursuant to Memorandum of Agreement between the City University of NY and the PSC for the Term of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salaryComptroller DiNapoli Releases School Audits
… fiscal stress due to three years of operating deficits and low unassigned fund balance. Port Jefferson Union Free School …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2419
… agencies about upcoming payroll changes due to the May 2026 implementation of NYSLRS enhanced reporting and to reinforce the importance of entering accurate … an invalid to a valid SSN The project will go live in May 2026. While most payroll changes resulting from this effort …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemTown of Carroll - Audit Follow Up (2013M-221-F)
… and four council members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOther Bulletin No. 45
… Employees Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andOther Bulletin No. 51
… Employees Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-51-april-2019-suny-construction-fund-scf-management-andVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the Village’s … should: Maintain accurate and timely accounting records including revenues and expenditures using the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor … were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper … Recommendations Ensure that accounting records are kept in an accurate and complete manner and support annual and …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… were inappropriately recorded in the general fund and paid from the general fund bank account of which $214,871 were … expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… that the Town’s general fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Selected Aspects of Supporting Small Businesses
… Objectives To determine whether the New York City Department of Small … First Report. The audit covered the period from July 2018 to July 2021. About the Program The New York City Department of Small Business Services’ (SBS) mission is to help “unlock economic potential and create economic …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of … a description of the item including the make, model and serial number; the name of the employee or other user to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories