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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , City of Olean , Town of Sharon and Westchester County . "In today's fiscal climate, budget transparency and … time frame. Library employees also waived about $21,000 in library fines, which represents about 75 percent of all … quotes for purchases. Although the purchases reviewed in the audit were minor, the lack of a procurement policy …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Central Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District , Panama Central School District and … today announced his office completed audits of the Central Square Central School District HastingsonHudson Union …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
Hauppauge Fire District Mandatory Training and Procurement 2014M375
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Department of Transportation (DOT). The audit, the second in a series on AI Use in New York Government, follows a 2023 audit of New York … expose data to unintended sources and create inequalities in decision-making and the delivery of services. In New York …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfDiNapoli: Financial Viability of OTBs in Jeopardy
… to harness tracks. The Comptroller said the decline in OTB revenue has had a notable impact on distributions to municipalities, which declined from $17.6 million in 2009 to $10.2 million in 2013, a decrease of 42 percent. “The viability of OTBs is …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfState Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesCost-Saving Ideas: Managing Workers' Compensation Costs
… governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … as authorized by the Workers' Compensation Law Participate in a county self-insurance plan as authorized by the Workers' … salaries to those job classifications. If you participate in the State Insurance Fund or purchase a policy from a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesReview of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Agencies Bulletin No. 2155
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2023 PEF Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2155-october-2023-public-employees-federation-pef-performance-advancesOpinion 92-57
… (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) … Whether the State is responsible for the payment of late charges imposed by the Village of …
https://www.osc.ny.gov/legal-opinions/opinion-92-57State Agencies Bulletin No. 1705
… Purpose To provide agencies with instructions for submitting the January 1, 2019 salary increases for members of the Legislature, the Comptroller, and the … stipends in Legislative Law Section 5-a must end except for the following positions: Assembly Speaker of the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does … How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesOverview – Contribution Stabilization Program
… the program does lead to higher costs over the long-term for employers who elect to participate since interest is … a form. Visit our Participation in the Program page for more information and instructions for withdrawing from the CSP or opting in. If you enrolled in …
https://www.osc.ny.gov/retirement/employers/csp/overviewResources – Contribution Stabilization Program
… For the invoices due February 1, 2026 and February 1, 2027: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans Alternate Contribution …
https://www.osc.ny.gov/retirement/employers/csp/resources