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Securing Local Government Deposits and Temporary Investments
State law requires that all deposits and investments with banks or trust companies (e.g., checking accounts, time deposit accounts, certificates of deposit, etc
https://www.osc.ny.gov/files/local-government/publications/pdf/securingdeposits.pdfEnvironmental, Social and Governance (ESG) Strategy Report
We consider environmental, social and governance (ESG) factors in our investment process because they can influence both risks and returns.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/esg-strategy-report.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfMitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6.pdfTMA and AIM Payment Amounts by Municipality
Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA) Funding Cities
https://www.osc.ny.gov/files/local-government/data/excel/aim-tma-payment-amounts.xlsxAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfLegislative Travel and Per Diem Expenses – Assembly
Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through September 30, 2025.
https://www.osc.ny.gov/files/reports/excel/10-24-2025-assembly-final-expenses.xlsxLegislative Travel and Per Diem Expenses – Senate
Total Travel and Non Travel Expenses Paid in Calendar Years 2021 through September 30, 2025.
https://www.osc.ny.gov/files/reports/excel/10-24-2025-senate-final-expenses.xlsxSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… audit was to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, … policies and procedures for the extra-classroom activity fund. The audit identified that no training was … following items: profit and loss statements, up-to-date activity ledgers, and inventory control forms when needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as the U.S. … show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the reasons we are among the nation’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterGeneric PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from … shall be made available for expenditure until a written repayment agreement is entered into by the agency, authority, … appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemState Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsHomeless Services Housing Needs Assessment (Follow-Up)
… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… State Comptroller Thomas P. DiNapoli announced today his office stopped $21.3 million in questionable or … State Comptroller Thomas P DiNapoli announced today his office stopped $213 million in questionable or …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsState Police Bulletin No. SP-143
… OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and … Unit 17. Effective Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/05/12 Payment … and Non-Commissioned officers shall receive Hazardous Duty Pay in the amount of $1,200 annually. To be eligible for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution … 3.B – Miscellaneous Receipts. To facilitate accurate and timely reporting, deposits that are credited to account … exception being for SUNY Direct Lending grants for 2014-15 and prior which must use “GLE”. See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersPavilion Central School District – Claims Audit (2024M-108)
… that improper or unsupported payments could have been made and may not have been detected and corrected and that District officials paid more for goods … $1.04 million for payment. We identified more than one concern with numerous claims. 152 claims totaling more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdf