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State Agencies Bulletin No. 1001
… Administration Lag 4/1/10-4/28/10 8/4/10 Administration Extra Lag 3/25/10-4/21/10 8/4/10 Institution Lag 3/25/10-5/5/10 8/12/10 Institution Extra Lag 4/1/10-4/28/10 8/12/10 Contract Provisions and … Code Narrative 233 PEF Member 247 PEF Non-Member A/S 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… Agency without proper consideration, and engaged in only limited discussion and participation in meetings …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your … If You Receive More Than One Pension Payment from NYSLRS It’s possible to receive more than one pension payment from …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionStandardizing Overtime Reporting
… Legislative Program Legislative Session 2017-2018: Signed into law on October 23, 2017 as Chapter 368 of the …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingAbout the New York State Comptroller's Office
… As New Yorks independent watchdog and chief financial officer …
https://www.osc.ny.gov/about/about-comptrollers-officeModel Code of Ethics for Local Governments - Frequently Asked Questions
… or herself of any assets? No. The Model Code (Section 8) only prohibits acquisition of certain assets after the … or employee’s spouse? No. The Model Code prohibits only municipal officers and employees from acquiring certain … interests in contracts with his or her municipality, but only under certain circumstances. In order for a municipal …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 95-4
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Henderson Fire District – Financial Activities (2025M-67)
… Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help … claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: Rural Counties Face Shortage of Health Professionals
… current shortages and plan for future demand will not only positively impact the health of people living in less …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetCity of Lockport -- Budget Review (B18-1-10)
… City officials did not provide evidence that they prepared cash flow estimates for 2019, which would have allowed the City to … City officials should prepare and analyze 2019 cash flow projections to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Town of Perth – Conflict of Interest (2024M-142)
… Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetRapids Fire Company – Credit Cards (2023M-86)
… report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card purchases … audit fire company rapids …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… September 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overFreeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… and in the spring of 2021, particularly among remote-only students, suggest these impacts disproportionately … and enrollment fell significantly. In spring 2020, only 85.2% of students attended online classes, compared to … 4.9% in school year 2020-2021, and the city expects only half of students to return. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gap