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City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective we reviewed the proposed 202627 budget a …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Public Authorities
… Public authorities are corporate instruments of the State created by the Legislature …
https://www.osc.ny.gov/public-authoritiesAbout Benefit Reductions
… plans can retire as early as age 55 however your pension may be permanently reduced …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… Treasurer (Treasurer) maintain complete financial records in a timely manner? Audit Period January 1, 2024 – January 9, … treasurer should maintain complete financial records in a timely manner to enable informed decision-making by a … financial records and record all financial transactions in a timely manner. The Treasurer did not record financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGlen Cove City School District – Information Technology (2025M-144)
… user accounts to help protect personal, private, sensitive student/staff information (PPSI), 1 including (but not limited to) student and employee names, dates of birth, addresses, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … to show the extent of the work performed or the results of the audit and identify that certain records …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a … The population number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 90-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … leaves of absence to school district employees engaged in the performance of ordered military duty, during all or … until their return to civilian status. You ask whether, in view of the prohibition in article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Environment, Energy and Agriculture – 2022 Financial Condition Report
… 38 FTEs below levels as of March 31 in the previous year and 6.3 percent below levels from March 31, 2012. … needs. Appropriations to the EPF have fluctuated over time and were $300 million in SFY 2021-22. EPF appropriations … a broad array of environmental programs, such as State and municipal open space conservation; municipal and …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureCUNY Bulletin No. CU-794
… was entered and filed on 05/28/2024 between the Comptroller of the City of New York and Plumbers Local Union … No. 1893 – Reporting Adjustments to Overtime for more information. Agencies must continue to use Earnings … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatCUNY Bulletin No. CU-796
… was entered and filed on 06/27/2024 between the Comptroller of the City of New York and Local #30 and Local … used. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use Earnings Code AJR … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-796-cuny-retroactive-rate-increases-oiler-stationary-engineerCUNY Bulletin No. CU-800
… for processing the CUNY rate increases for High Pressure Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. Background: A Consent … rate increases for employees in the title of High Pressure Plant Tender. Effective Dates: The retroactive rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderCUNY Bulletin No. CU-808
… of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Carpenter and Supervisor Carpenter Titles. Affected … and Joiners of America. The Consent Determination provides for retroactive rate increases for employees in the titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisorCUNY Bulletin No. CU-819
… was entered and filed on 12/16/2024 between the Comptroller of the City of New York and the Steamfitters … No. 1893 – Reporting Adjustments to Overtime for more information. Agencies must continue to use Earnings … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-819-cuny-retroactive-rate-increases-steamfitter-andSUNY Bulletin No. SU-372
… purpose of this bulletin is to provide agency instructions for processing the 2025 SUNY M/C three percent (3.00%) Salary … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for all eligible SUNY M/C employees who are included in BU13. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-372-2025-salary-increase-state-university-new-york-sunyState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid … necessary durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are … certain other DME, such as oxygen equipment, is available for continuous (i.e., uncapped) rental only. Auditors …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … or implemented needed remediation to reduce lead exposure in all potable water outlets as required by state law and DOH … that the executive director made field visits to project sites to monitor their progress, auditors recommended DCIDA …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsSome NY Schools Not Reporting Bullying or Harassment
… or gender identity, according to an audit released in Rochester today by New York State Comptroller Thomas P. … Scott Fearing, executive director of the OUT Alliance in Rochester, which hosted DiNapoli’s announcement. “A nurturing … or gender identity according to an audit released in Rochester today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentCorporate Governance
… proposals at annual and special meetings for each of the domestic companies in the Fund’s public equity portfolio, as …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Comptroller’s Letter Commenting on Applications to the Public Authorities Control Board (PACB) … Files on Bills Introduced in the Legislature Files on Regulations Promulgated … State Finance Unit Advisory Opinions for the Office of Operations and Supporting Documentation …
https://www.osc.ny.gov/help/foil/records