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Public Authorities – 2023 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli Releases Bond Calendar for Third Quarter
… the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterMattituck Fire District – Claims Audit (2025M-48)
… audit claims before payment? Audit Period January 1, 2023 – June 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent … letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Cost-of-Living Adjustment
… COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is applied up to the … at retirement. Because the Single Life Allowance pays the maximum pension benefit, using this option gives you the … payments, you must be: Age 62 or older and receiving a service retirement benefit for five or more years; or Age 55 …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli Releases Mid-Year State Cash Report and Review
… fiscal year were nearly $610 million higher than projected and the state collected nearly $3.5 billion from financial … September, according to the state monthly cash report and a mid-year report on revenue trends, released today by … DiNapoli said. “Tax collections are outpacing projections and settlement revenue is boosting state coffers. In the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… are nearly two million senior citizens in our city, many of whom are among our most vulnerable residents,” DiNapoli said. “DFTA needs to strengthen its oversight of service providers to ensure seniors are getting the … benefits needed to stay at home and maintain their quality of life. Case managers perform intake assessments, evaluate …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics are affected. Background A Consent … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfOversight of Juvenile Justice Facilities (2022-S-13) 180-Day Response
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13-response.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfOpinion 89-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide … insurance to provide for payments to the surviving spouses of those retired school district employees would violate the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38SUNY Bulletin No. SU-292
… the campus must complete Request for Payroll Check Stop Payment ( Form AC 3340 ), and email it to the Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementNew York State Comptroller DiNapoli Statement on MTA Finances
… emerge later. My office is analyzing the plan and will release our detailed review of the MTA’s finances.” Related …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesLong-Term Care Ombudsman Program
… the law, including adequately advocating for the needs of the people it’s intended to serve. Our audit covered the … About the Program Under the federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programOpinion 2004-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of the board of education of a central school district would have a prohibited conflict of interest under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision (DOCCS) is not … sex offenders, often failing to make the minimum number of required monthly contacts and not performing mandated … sex offenders’ compliance with court-ordered conditions of their release. The Act applies to offenders who have been …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be … official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such … official accounts 2 to audit the accrual and collection of all revenues and receipts and 3 to prescribe such methods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies