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Town of Oxford – Financial Condition (2024M-135)

… our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous Office of the State Comptroller (OSC) audit and identify Board members who … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …

https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135

State Comptroller DiNapoli Releases Audits

… Office of General Services – Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in … capital assets. A prior audit report, issued in February 2024, found that OGS was not adequately overseeing capital …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-audits

Auditors Find Safety Hazards at Pre-K Facilities in New York City

… An examination of the New York City’s Department of Education’s (DOE) oversight of … and peeling paint, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to … An examination of the New York Citys Department of Educations oversight of …

https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-city

DiNapoli Announces Latest Fiscal Stress Scores

… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scores

DiNapoli: Better Oversight Needed for Youth Jobs Programs

… today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the … credits they were given were accurate. "The New York Youth Jobs Program’s goal is to encourage companies to hire young … and employment criteria to qualify for the New York Youth Jobs Program. They also must be considered low income or …

https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programs

Wall Street Profits for 2014 May Not Reach 2013 Level

… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same period last year. This suggests that full year profits for the … Wall Streets profits of $87 billion in the first half of 2014 were 13 percent lower than the same …

https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-level

CUNY Bulletin No. CU-631

… in the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the CUNY … in the General Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897 , CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaign

DiNapoli: Wall Street Bonuses Declined in 2010

… $27.6 billion in 2010, which would be second only to 2009 when the industry benefited from federal bailouts and … Comptroller has revised his estimate of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also … year on record after the $61.4 billion record set in 2009, which was fueled by federal bailouts, low interest …

https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010

Unified Court System Bulletin No. UCS-154

… To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments and Time Entry procedures. Affected Employees Eligible … by Negotiating Units DR , F8, G9, S9, SR, SY, 86 and 87 Effective Date(s) Uniform Allowance and Uniform Blazer …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazer

Opinion 2001-7

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of the parent district (see, e.g., 1981 Opns St Comp No. 81-4, p 3). Similarly, the cost of operating and … parent district as determined by the town board. There is no similar authority, however, to charge back to an extension …

https://www.osc.ny.gov/legal-opinions/opinion-2001-7

Opinion 2008-3

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … GENERAL MUNICIPAL LAW § 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds … determined are no longer needed for capital purposes. You state that a fire district created a capital reserve fund in …

https://www.osc.ny.gov/legal-opinions/opinion-2008-3

Passenger Vehicle Fleet Management

… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …

https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-management

Opinion 88-19

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND … or governmental powers of the town are affected. You state that a citizens group has requested the town board to …

https://www.osc.ny.gov/legal-opinions/opinion-88-19

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… of statements comprised of both government-wide and fund financial statements and notes to the financial … units. In addition, information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. Required supplementary …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

COVID-19 Pandemic Drove Record Medicaid Enrollment in 2021

… in the United States for uninsured residents. This is good news,” DiNapoli said. “However, if current enrollment trends …

https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021

New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)

… June 3, 2021 Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic shutdown led to … Rates for both groups spiked with the onset of the COVID‑19 pandemic. FIGURE 2 – New York State Unemployment …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021

XI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management

… and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once a State agency has determined that a transaction is subject to … Orders are subject to OSC prior approval; for guidance on the creation of those transactions in the SFS and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendments

New York City Construction Industry Booming

… the nation has yet to recover all of the construction jobs it lost during the Great Recession, New York’s … both the state and city, creating thousands of good-paying jobs and providing a key indicator that our economy is … and our economy – not only does it generate good-paying jobs and economic development, but it creates the schools, …

https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-booming