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2022 Financial Condition Report – 2022 Financial Condition Report
… Message from the Comptroller As State policymakers responded to the challenges of the … and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on …
https://www.osc.ny.gov/reports/finance/2022-fcrSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax … to the businesses when the businesses do not meet their employment goals. The Agency provided benefits to a property …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division … of the Budget (DOB), which partners with the Office of the State Comptroller (OSC) on virtually all aspects of … implementation. OSC is responsible for most aspects of the state's federal grant and payment management processes, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his … so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 … refunds are paid." DiNapoli's office audits New York state personal income tax refunds prior to payment. The …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… OVERVIEW State agencies can enter into a grant program contract using … guidance for their use. As detailed in the New York State Grants Management Budget Bulletin , the Division of Budget (DOB) requires the use of the State of New York Contract for Grants for all grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… New York State Comptroller Thomas P. DiNapoli today announced … might impact its business. The request, co-filed by the New York State Common Retirement Fund (the Fund) and the … and for the company's ability to manage risk," said New York State Comptroller Thomas P. DiNapoli. "I am pleased …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeThe Dedicated Highway and Bridge Trust Fund: A Shrinking Investment in New York's Future, February 2014
This is the third report released by the Office of the State Comptroller on the State’s Dedicated Highway and Bridge Trust Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2014.pdfControls Over Equipment
… Purpose To determine whether the New York City Health and Hospitals Corporation (H+H) has … H+H is a public benefit corporation created by the New York City Health and Hospitals Corporation Act of 1969. … be accounted for. Other Related Audit/Report of Interest New York City Department of Social Services: Oversight of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentCUNY Bulletin No. CU-748
… with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency Actions Agencies … with health insurance coverage through the City of New York Employee Benefits Program are affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesExamination of Unemployment Insurance Benefits
… appropriate and in accordance with applicable Federal and State laws and regulations and DOL policies and procedures, … we matched the DOL UI Benefit Overpayment File to the New York State Payroll File to identify newly hired New York …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… guilty to stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli Appoints Senior Budget and Policy Staff
… State Comptroller Thomas P. DiNapoli announced today that he … providing an independent and fact-driven analysis of the state’s fiscal health and major policy decisions. The wide … will be critical in keeping the public informed of how the state is balancing its books and addressing important …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffState Police Disability (Section 363-b) – State Police Plan
… five years of service credit earned in the Division of State Police. For this benefit, “service” is when you are: On … do not receive annuities based on those contributions. The State Police disability benefit is paid in addition to any … disability benefits you may be receiving. The sum of a State Police disability benefit, workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bIRS Pension Limitation – State University Police Plan
… that qualified pension plans, including the New York State and Local Retirement System, may use in calculating … earnings over $265,000 (effective April 1, 2015) in the State’s fiscal year (April 1st – March 31st). The amount is … State University Police Plan information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1823/irs-pension-limitationOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … award program for volunteer ambulance workers and the State Employees' Retirement System. You ask whether a person … award program for volunteer ambulance workers and the State Employees' Retirement System. Article 11-AA of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly … totaling $22,121. As a result, the lack of suitable records limited our ability to determine if funds were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… Key Findings The ECA clubs did not maintain adequate records. Therefore, we could not determine whether all funds … ledgers. Deposit slip compositions did not always match records provided to the central treasurer. No profit and loss … ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate press-numbered …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityRandolph Central School District – IT Asset Management (S9-22-22)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … inventory. Key Recommendations Ensure District inventory records are complete and include the detail necessary to … physical inventories and compare results to inventory records. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … inventory. Key Recommendations Ensure District inventory records are complete and include the details necessary to … physical inventories and compare results to inventory records. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05