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Fund Financial Data – 2023 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

Government-Wide Financial Data – 2023 Financial Condition Report

… related to the program; Grants and contributions that can only be used to pay for the operations of a particular …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data

Fund Financial Data – 2021 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Government-Wide Financial Data – 2021 Financial Condition Report

… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Fund Financial Data – 2022 Financial Condition Report

… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Government-Wide Financial Data – 2022 Financial Condition Report

… in three categories: Net investment in capital assets Restricted net position Unrestricted net position (deficits) … changes in revenues and expenses, please see Management’s Discussion and Analysis in the ACFR . * The primary …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs

… adult day care services to help them stay in their own homes and communities. But without stronger oversight from … efforts,” said New York State Commissioner of Health Dr. James McDonald. “This joint effort sends a clear message that …

https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programs

Focus on Facts

… and Opportunities, September 2023 New Federal Dollars for Broadband Deployment, July 2023 Making Strides on … December 2023 “Nation’s Report Card” Underscores NY’s Need for Academic Recovery, March 2023 Agriculture & Markets / … Accessibility, August 2023 NYC/DPR, Park Accessibility for People with Disabilities, March 2023 Environmental …

https://www.osc.ny.gov/focus-on

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… Fire District ,  Orange Lake Fire District ,  Village of Silver Springs ,  Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors

… Act is trying to overturn that core principle by allowing only a select few of the largest investors to question …

https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investors

State Agencies Bulletin No. 2266

… service as stated in Civil Service Law Section 130.3(c) from 05/09/2024 through 09/11/2024. Employees who retired … percent on 09/11/2024 determines the methodology used to calculate the Non-Pensionable Lump Sum Payment amount.  Note: … with an Employee Status of Active or Leave With Pay whose Comp Rate Code is ANN and work percent is 100% on 09/11/2024. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-police

RFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY

… (PDF) Attachments Required for Submission of a Proposal (MS Word) Attachment C Cost Proposal (MS Excel) Official Responses to Questions (in PDF, to be …

https://www.osc.ny.gov/procurement/rfp24-07

State Agencies Bulletin No. 2246.1

… Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who require an … in the SSU bargaining units listed above may be eligible for a one-time lump sum payment.  The one-time lump sum … Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-association

State Agencies Bulletin No. 2246

… that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … gross wages, and is subject to employment and income taxes.  The retroactive payments (Earnings Codes RXX) are … gross subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-association

Center Moriches Fire District – Fiscal Transparency (2025M-113)

… known as the AFR. The board of fire commissioners is responsible for overseeing the general management and …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113

Opinion 94-3

… or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the expense … (see also Town Law, §202[2]). The improvement may include construction of sidewalks, curbs, gutters and culverts, or the construction or paving of the street, highway, private road or right-of-way. In the case of an …

https://www.osc.ny.gov/legal-opinions/opinion-94-3

State Police Bulletin No. SP-253

… are affected. Background:  Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be … APSU (31) BCI (62) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) RRSU (67) … APSU (31) BCI (62) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) RRSU (67) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cio

State Agencies Bulletin No. 2165

… by the proration percentage and rounded to the nearest cent. This is the prorated Non-Pensionable Lump Sum Payment … by the proration percentage and rounded to the nearest cent. This is the prorated Non-Pensionable Lump Sum Payment … the full payment amount of $3,000 and round to the nearest cent. For all other employees with a Comp Rate Code of FEE, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-payment

State Agencies Bulletin No. 2148.1

… Bulletin No. 2148 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering the payment … authorizing the 2023 M/C lump sum payment pursuant to Chapter 190 of the Laws of 2023 is pending. The lump sum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-payment