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Other Bulletin No. 73
… Transactions should be submitted in the pay period the appointment is processed; the effective date of the LLS payment should be the same as the appointment effective date. The LLS payment amount should be … calculation of any overtime earned on or after the date of appointment. Therefore, the agency must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilThe Domestic Relations Order – Divorce and Your Benefits
… determined that NYSLRS benefits that are acquired during a marriage are marital property, and subject to equitable … are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders The Domestic …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfEl DREAM Act del Estado de Nueva York
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas de residentes a los estudiantes universitarios
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2014-es.pdfOpinion 90-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Death Benefits (police officers - eligibility of children) POLICE AND POLICE PROTECTION -- Death Benefits … Concerning section 208f of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Report Tracks MTA's Shifting Revenue Streams
… shifting. Shedding light on these changes can help riders, toll payers, elected officials, and other MTA stakeholders … of commuting and economic activity, specifically fare and toll revenues and dedicated taxes and fees. Fare and Toll Revenues In the years before the pandemic, fares and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsIX.1 Accounting for Federal Grants – IX. Federal Grants
… of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal Uniform Administrative Grant Requirements. … State Grant Processes http://www.grants.gov Federal website for comprehensive grant information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualPhysical Accessibility to Programs and Services (2025-MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty … More than one in four adults in the United States have some type of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… and use taxes), to businesses to encourage various types of economic and community development. In return for … the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the … sales and use tax exemptions or request the Annual Report of Sales and Use Tax Exemptions Claimed (ST-340 forms) filed …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases Municipal & School Audits
… did not adequately manage user accounts or implement key IT controls. For example, unused accounts assigned to …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Franziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 to 5 years of age. Racker is reimbursed for these services through rates … included: $94,258 in personal service costs, consisting of $69,538 in payments with inadequate time records, $20,977 … $105,114 in other than personal service costs, consisting of $87,304 in less-than-arm’s-length lease transactions, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualState Agencies No. P-652
1990 Long LSP to Emp in PS&T NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-652.pdfClass Exercises for State Authorities
Exercises from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-procurement-exercise.pdfState Revenue Forecast Letter - 2019
Letter from Robert Ward, deputy comptroller for the Division of Budget and Policy Analysis, providing a state budget revenue forecast.
https://www.osc.ny.gov/files/press/pdf/budget-letter-2019.pdfDiscretionary Thresholds - State Finance Law
This chart summarizes discretionary thresholds, Contract Reporter requirements, and the Office of the State Comptroller (OSC) pre-approval requirements
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi2-a-state-finance-law-thresholds.pdfXI2.A State Finance Law Thresholds
xi2-a-state-finance-law-thresholds.pdf
https://www.osc.ny.gov/files/state-agencies/advisories/pdf/xi2-a-state-finance-law-thresholds.pdfDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… (MTA) services has risen faster than weekdays since the pandemic ended, with average ridership near 2019 levels and even exceeding it at times. The recovery gap between weekends and weekdays has … (NYCT) and MTA Bus dropped to around 60% of the 2019 level starting in September 2023 and recovery has been flat since, …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… verification (EVV) program for all Medicaid personal care (PC) services in January 2021 and home health care (HHC) … EVV program, DOH selected the “Choice Model,” which allows PC and HHC providers to select and fund their own EVV system … program. In addition, New York State Social Services Law required PC and HHC providers with Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programReductions in Homelessness Among New York’s Veterans
Veterans of military service have historically comprised a disproportionate share of our nation’s homeless population.
https://www.osc.ny.gov/files/reports/osdc/pdf/reductions-in-homelessness-among-new-yorks-veterans.pdf