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2022 Year in Review
The Office of the New York State Comptroller is proud of our 2022 achievements and continued dedication to serving New Yorkers statewide.
https://www.osc.ny.gov/files/reports/pdf/2022-year-in-review.pdf2021 Year in Review
A look back at some of the major accomplishments of 2021.
https://www.osc.ny.gov/files/reports/pdf/2021-year-in-review.pdfSelected Programs to Assist Businesses in New York City
… provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance … in accordance with the applicable requirements of each program, including eligibility and the value of rebates …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… today found more than one of every 100 resident personal income tax (PIT) filers left New York state in 2020, … and enhanced unemployment benefits that increased personal income. In 2021, the number of filers declined but was … 10% were non-residents who only pay New York PIT on income received from work, businesses or other income sources …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli Examines Faltering LinkNYC Program
… 26%; Brooklyn, 50%; The Bronx, 60%; Queens, 70%; Staten Island, 75%. The consortium was also supposed to build five … monitoring of the conditions of the kiosks. In its response, DoITT accepted many of DiNapoli’s recommendations … and implement changes to improve it. The agency’s full response is provided in the audit. Audit LinkNYC Program …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programState Comptroller DiNapoli Releases Municipal & School Audits
… aid for a capital project. As a result, as of Jan. 31, 2024, five component school districts had not received … County) The city’s adopted budget for fiscal year 2024-25 and supporting documents are in compliance with the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1New York State Employees and Federal Funding – Federal Funding and New York
… of 0 499 0.0% Correction, Commission of 0 44 0.0% Criminal Justice Services, Division of 20 577 3.5% Deferred … Audit and Control, Department of 0 2,915 0.0% Law, Department of 201 1,970 10.2% Subtotal 201 4,885 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to General Municipal Law, article 5-G for the provision of police protection as a joint service. You ask whether two … a municipal cooperation agreement for the joint provision of police protection …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24State Agencies Bulletin No. 1076
… regarding the changes made to the Position Management Update Incumbent Process Overview While most of the … remain the same, OSC has improved the functionality of the update incumbent process. Beginning on June 15, 2011, when information is entered on the Position Data page, the update incumbent process will automatically update the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processOperational Advisory No. 9
… Subject : Current Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated … CHECK TYPE CHECK TYPE DESCRIPTION DATE OF ESCHEATMENT A State Payments Including Vendor & Employee Expense and Payroll Direct Deposit Returns 4/22/25 SSP State Supplemental Payments 4/22/25 WCB Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… than 162,000 New York families per month received over $547 million in federally funded cash benefits from TANF, with … than 162,000 New York families per month received over $547 million in federally funded FA cash assistance benefits, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeWorld Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, … retirement system at that time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for an accidental disability retirement benefit if you become permanently …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … Amounts The amount of the PLS payment available to you is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPerformance of Duty Disability – Special 20- and 25-Year Plans
… regardless of the amount of service credit you have. Notice of Occurrence You must file an application for a … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: NYSLRS, within 90 … within 30 days of the incident or occurrence. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityCredit for Military or Additional Service – Special 20- and 25-Year Plans
… Service Credit To request credit for additional or military service, sign in to your Retirement Online … and 6 under Sections 384 384d and 384e Credit for Previous or Military Service …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceContributing Toward Your Retirement – Special 20- and 25-Year Plans
… also be subject to a tax penalty. Please read the election form carefully before submitting and speak to a tax advisor … unless your plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the … unless your plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… Eric T. Schneiderman today announced the guilty plea of Thomas Capuano, the former Commissioner of the Department of Public Works of the city of Rensselaer Department of … State Comptroller DiNapoli announced the guilty plea of Thomas Capuano for teaming with two DPW employees to …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… meet the deadlines for eligibility determinations (60 days after the application date), finalization of IPEs (90 days after eligibility date), or annual reviews of IPEs, … selected and reviewed 200 participants’ case files from April 2017 to December 2020 and found: 27 had late …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-short