Search
State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the department does not always follow …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… “Students who are unable to register for or complete courses needed for their majors may take longer to graduate, … determined that students who cannot register for required courses may face extra semesters of study. These students may … to register for one or more desired (required or elective) courses. Following up on that survey, auditors emailed 5,000 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … (315) and Rochester (303) metropolitan areas. “In the midst of the stresses caused by the pandemic, many New …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
A new report by State Comptroller Thomas P DiNapoli analyzed the federal tax provisions enacted under Public Law No 11921 at the beginning of July and how they may impact New Yorkers
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… today that examines post-COVID trends in the state’s aging prison population. “The share of older people in New York’s … where warranted.” DiNapoli’s 2022 report on the prison population revealed that demographic changes in the state’s prison population over the last two decades led to an …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationFinal Average Earnings
… five consecutive years of earnings. If you recently retired and the change applies to you, we have updated your … for some PFRS members who may be eligible for a One-Year FAE ). These are usually your years of employment … 28,050 $28,050 Year 4: $26,000 Year 5: $25,000 In this example, the earnings in years 1, 2 and 3 are more than …
https://www.osc.ny.gov/retirement/members/final-average-earningsOpinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive … referendum requirements, a BOCES should apply the petition procedures outlined in section 1804 of the Education … similar procedure, specifically applicable to BOCES, for a petition process to demand the referendum, as anticipated by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by connecting food banks to New York-grown products. However, an audit … NY may have limited the program's ability to fund certain food bank purchases, and thus benefit fewer area farmers. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingUnified Court System Bulletin No. UCS-191
… were placed on paid or unpaid Military Stipend Leave on or after 3/29/12 as a result of new military orders, OSC will … with an amount or an override code effective on or after 3/29/12 will not be automatically adjusted. Therefore, … a check returned or exchanged on an AC 230 for dates on or after 3/29/12, the agency must review the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedState Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. An … will also be posted to the balance account. If no other accounts are listed, the full net pay will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseDFS.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response SUNY
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseSUNY.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfSelected State Agencies’ Roles in Financial Literacy (2020-S-53)
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-2020s53.pdfReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The claims/deputy claims auditor: approves vouchers and invoices submitted to the district or … and itemization are provided and that payment is for proper district purposes. The auditor must report … responsibility for auditing all district claims itself. Who qualifies Candidates for the position must should have or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorReceiving Your Benefit and Filing Your Pension Payment Option Election – State Police Plan
… Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit information to … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact us to …
https://www.osc.ny.gov/retirement/publications/1518/receiving-your-benefit-and-filing-your-pension-payment-option-electionComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Baldwinsville Public Library City of Lockport the Town of Saranac and West Corners Fire Department
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0New York Leads Nation in Nonprofit Jobs & Wages
… helped stabilize employment during and after the Great Recession. “Nonprofits play an important role in every …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wages