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Archived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsMitchell-Lama Vacancies (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report … the Program The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing … promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfEnvironmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdfSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2011 through … is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk Reservation. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action … are able to provide dependable emergency services around the state, according to a report released today by State … the state are facing staff shortages and funding issues in their effort to ensure these services are available. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… federal government to provide relief, as it has after each of the last two recessions. “The scope and devastation of the COVID-19 pandemic has created a significant revenue … found that the city’s initial budget gaps, inclusive of risks identified by DiNapoli, prior to the COVID-19 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesDivision of Housing and Community Renewal Bulletin No. DH-18
… Pay, using the Action/Reason of Leave Without Pay/ WPS (WC 60% Sup). Note : It is essential that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do … eye, but they are responsible for overseeing billions in taxpayer dollars and assets,” DiNapoli said. “We’re …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated fire company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The members of …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … processes and pays Plan claims for hospital services in accordance with agreements Empire negotiates with member … Key Finding Empire officials made considerable progress in implementing the recommendations we made in our initial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughState Agencies Bulletin No. 1776
… purpose of this bulletin is to explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… Thomas P. DiNapoli released the following statement in response to the Metropolitan Transportation Authority's … and fare hikes that won’t come near what it needs, and in fact will extend the problems we face, not solve them. … officials and the New York State Congressional Delegation in order to pass legislation to provide the MTA with …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfState Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide … these changes. Background The following changes were made in PayServ to accommodate the conversion to the new SFS Chart … . OSC Actions OSC will work with agencies to assist in changing any PayServ queries needed related to the Chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideOmnibus Procurement Amendments
… responsibility information; authorizing the commissioner of the office of general services and state agencies to develop alternative … concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Opinion 91-2
… NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In connection with the State Comptroller's … by 'his personal responsibility and commitment to his oath of office'. (Cf. Sgaglione v. Levitt , 37 N.Y.2d 507, …
https://www.osc.ny.gov/legal-opinions/opinion-91-2XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Compress last names that contain a space. Example: Enter DE BONIS as DEBONIS Replace hyphens with a space. Example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Hudson Falls – Information Technology (2025M-10)
… 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village officials and … IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … The Village Board Board and officials did not establish …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract … contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 under the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30