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State Contracts by the Numbers, Calendar Year 2015
OSC received 21,381 contract transactions, including both new contracts and contract amendments, valued at $169.2 billion in the 2015 calendar year.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/state-contracts-by-numbers-2015.pdfOversight of Student Immunization in Schools (2015-S-85), 90-Day Response
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85-response.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85.pdfService Credit for Tiers 2 through 6
NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.
https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdfGreat River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District (District) Treasurer provide the Board of Fire Commissioners (Board) with complete and accurate financial reports?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/great-river-fire-district-2025-125.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfReporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… in village funds over the course of at least 19 years, New York State Comptroller Thomas P. DiNapoli, Steuben County … was charged with one count each of Grand Larceny in the 1st degree, Money Laundering in the 2nd degree, Corrupting … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceParticipation in the Program – Contribution Stabilization Program
… complete and submit a Participation Request form . Forms can be submitted by: Email as an attachment to … will need to complete the Termination Request form . Forms can be submitted by: Email as an attachment to … If you have questions or need additional information, you can use our help desk form (select “Employer Billing” from …
https://www.osc.ny.gov/retirement/employers/csp/participation-programVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168City of Long Beach – Budget Review (B20-7-3)
… budget review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to … Key Recommendations Discontinue reliance on proceeds of long-term debt to finance recurring operating expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Geneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Tri-Valley Central School District - Financial Management (2020M-17)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board did not: … inter-municipal agreement. Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting … to ensure financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversight