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Government-Wide Financial Data – 2023 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataFund Financial Data – 2021 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataFund Financial Data – 2022 Financial Condition Report
… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … separate fund. In New York State, significant sources of funds that normally would be reported in the General Fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable … on the investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own … Department of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of … continued this positive trend in the 2015 budget. Orange Lake Fire District – Budgeting Practices (Orange County) The …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… P. DiNapoli and New York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support of the use of shareholder proposals as an essential tool in maintaining corporate transparency and accountability. The …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsState Agencies Bulletin No. 2266
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the APSU Non-Pensionable Lump Sum Payment and to provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the APSU NonPensionable Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2266-agency-police-services-unit-apsu-employees-represented-policeRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… Request for Proposals Issued by the Office of the State Comptroller Issued November 12, 2024 Through … for Proposals (“RFP”), Thomas P. DiNapoli, Comptroller of the State of New York (the “Comptroller”), seeks proposals from … Request for Proposals RFP Thomas P DiNapoli Comptroller of the State of New York the Comptroller seeks proposals from …
https://www.osc.ny.gov/procurement/rfp24-07State Agencies Bulletin No. 2246.1
… Supersedes Payroll Bulletin No. 2246 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSCOPBA Non-Pensionable Lump Sum Payment and to … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NYSCOPBA NonPensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 2246
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSCOPBA Non-Pensionable Lump Sum Payment and to … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NYSCOPBA NonPensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed the required Annual Financial Report … Did the Center Moriches Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 94-3
… COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) STREETS AND HIGHWAYS -- … in connection with a proceeding for the improvement of a road pursuant to Town Law, §200. You ask whether the approval … with a proceeding for the improvement of a private road pursuant to Town Law, §200 when it is proposed that the …
https://www.osc.ny.gov/legal-opinions/opinion-94-3State Police Bulletin No. SP-253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSPIA Non-Pensionable Lump Sum Payment and to provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NYSPIA NonPensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioState Agencies Bulletin No. 2165
… dated 06/06/2023 covering PEF employees at the NYS School for the Blind and NYS School for the Deaf provides additional payment information … overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2165-public-employees-federation-pef-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148.1
… Supersedes Payroll 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 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the MC NonPensionable Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2129.2
… x 8 hours per day). The result is rounded to 4 decimal places. This is the proration percentage. The full lump sum … the retirement date). The result is rounded to 4 decimal places. This is the proration percentage. The full lump sum … the percent of time worked. Round the result to four places, multiply by the full payment amount of $3,000 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21292-civil-service-employees-association-csea-non-pensionable-lump-sumState Agencies 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 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the MC NonPensionable Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-payment