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Financial Toolkit for Local Officials
… are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis …
https://www.osc.ny.gov/local-government/financial-toolkitDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York … their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… Objective To determine the extent of implementation of the four … comorbidities and immune dysfunction; are more susceptible to infectious diseases; and are at greater risk for more … all residential facilities and providing guidance and best practices to both its own staff at State-operated …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followImproper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… (Report 2022-S-35 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program and the Essential Plan, both of which provide health care services to individuals who are economically … not account for the Essential Plan as a liable third-party health insurance (i.e., primary payer). Key Findings DOH …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfState Agencies Bulletin No. 1747
… Purpose To notify agencies of changes in maintenance rates for employee housing and meals Affected Employees Employees with deductions for employee housing and/or meals using Deduction Code 401 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsUnified Court System Bulletin No. UCS-162
… processing of the 2010 Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal … legal service benefits be considered as reportable income for each covered employee.Therefore, the value of this … will automatically apply the Prepaid Legal Service Benefit for the 2010 calendar year for employees who were in a status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-162-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-26
… Purpose To explain the use of the new deduction code 378, Universal Life Insurance Affected Employees … 1-800-626-0291 … To explain the use of the new deduction code 378 Universal Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-26-voluntary-insurance-program-certain-employees-unified-courtUnified Court System Bulletin No. UCS-153
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-153-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-94
… PC Courts Universal Life. Affected Employees Employees in Bargaining Unit DR, represented by Court Officers Benevolent Association of Nassau County, Inc. and in Bargaining Unit F8, represented by Suffolk County Court … OSC established a new Deduction Code to be used for voluntary participation in a universal life insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-94-new-deduction-code-certain-employees-unified-court-systemUnified Court System Bulletin No. UCS-71
… Purpose To notify agencies of the new Deduction Code 300 , MetLife … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-71-voluntary-metlife-permanent-life-program-certain-employeesCUNY Bulletin No. CU-616
… Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated March … OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-616-district-council-37-dc37-local-1087-union-dues-and-agency