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About this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportNYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfState Agencies Bulletin No. 1195
… Resources dated October 12, 2012. Please Note: Due to Hurricane Sandy, GOER has extended the deadline for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1195-2012-csea-and-pef-over40-comp-time-ii-cash-outUnified Court System Bulletin No. UCS-220
… Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented by District Council 37 in … received salary from a position in Bargaining Unit SK or SD at any time during calendar year 2015. Listed below are … Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $89.00 PL5 District Council 37 has determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-220-prepaid-legal-service-benefit-unified-court-system-ucsSafety at Stations
… public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … no work order is issued; and When multiple inspections of an incident area result in different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsOpinion 89-60
… within the town. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … or agreement with a municipality (General Municipal Law, §800[2]). Since it appears that the home inspections in this …
https://www.osc.ny.gov/legal-opinions/opinion-89-60DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. "The state Office of Children and Family Services is responsible … The state Office of Children and Family Services could not show …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Response Planning for Unexpected Events
… Metro-North reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … its three main lines out of Grand Central Terminal in New York City and its departments include Operations and … event. The rail traffic controller records an entry in a log of all the events of the day in chronological order. Each …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsCUNY Bulletin No. CU-414
… Purpose To provide the State University of New York (SUNY) and the City University of New York (CUNY) … under the HIRE Act, and to explain how the Office of the State Comptroller (OSC) will update PayServ records for … To provide the State University of New York SUNY and the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actWyandanch Union Free School District – Budget Review (B21-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1II.2 New York State Accounting Policies – II. New York State Financial Accounting
… V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods … The State Comptroller shall be required 1 to audit all vouchers before payment and all official accounts 2 to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … and, with limited exceptions, open market purchases. This requirement applies to purchases where the agency issued … The purpose of this section is to provide guidance to ensure that agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … Thomas P. DiNapoli. The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical problems were corrected. “Adult care …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit … reversal funds will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) until after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … matters. March 9, 1998 Richard Swinehart, Esq., County Attorney County of Seneca …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 92-37
… 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. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 98-24
… that the "home area" of the firefighter at the time of injury is responsible for VFBL benefits (see Volunteer … Law, §30[1-6]). Thus, for example, if at the time of injury, a volunteer firefighter was a member of a fire … generally would be a fire district charge, even if the injury occurred while performing services outside the fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-24CUNY Bulletin No. CU-381
… eligibility criteria should be directed to Carmelo Batista Jr. or Marilyn Leong at the Office of the Vice Chancellor for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-381-salary-and-other-increases-employees-represented-new-yorkOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A … liability for non-intentional acts or omissions of deputy sheriffs and other employees of sheriff's department. NEW …
https://www.osc.ny.gov/legal-opinions/opinion-88-36