Search
City of Mechanicville – Procurement (2025M-60)
… manner is to seek competition, which is often required by State law or by locally adopted policy. One of the goals of … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Violating the Terms of a DRO – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that a majority of voting shareholders … spent on objectives that foster long-term value. This is an issue on which we will continue to engage our portfolio … spending. The company currently offers no information on what campaigns, causes, committees, or trade associations it …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingDiNapoli Announces State Contract & Payment Actions for June 2014
… Thomas P. DiNapoli announced today his office reviewed 2,067 contracts valued at $2.3 billion and approved more than … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014NYSDOT Response to payments to WSP
https://origin.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/nysdot-response-payments-to-wsp.pdfDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… New York State Comptroller Thomas P. DiNapoli released the … About the Common Retirement Fund The $176.8 billion New York State Common Retirement Fund is the third largest … States. The Fund holds and invests the assets of the New York State and Local Retirement System on behalf of more …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … properties every five years. There are four tax classes for property in New York City: Class 1 covers one- to … uses the Computer-Assisted Mass Appraisal system (CAMA) for property tax valuations. Assessors determine parcel …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board … a written policy related to fund balance and reserves. For example, the Board and District officials maintained a …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102New York’s Economy and Finances in the COVID-19 Era
… includes a provision that would trigger across the board withholding of local assistance appropriations and spending, …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Unclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsState Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and the Office of General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies to ensure … functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileShelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… seeking financial assistance. None of the open projects’ PILOT agreements reviewed contained a "recapture of benefits" … Officials billed one business using a PILOT billing schedule different from the Board-approved schedule, resulting in the under-billing of $246,000 in the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectCapital Planning (Follow-Up)
… a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New … The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual capital spending plans. … addressed. During our audit period, NFTA prepared a multi-year and annual capital budget plan as required by Public …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followOpen Book New York
… know how their tax dollars are spent. Without transparency in government, there cannot be accountability. His open data … track where money is going and how it's being reflected in the State's spending priorities using the Comptroller's … organizations and other governmental entities in effect April 1, 2012, or later. Includes both contracts …
https://www.osc.ny.gov/open-book-new-yorkAccounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … credit. Auditors also found that some of the relevant form instructions lack clarity. During the audit period, employers could claim $500 a month per full-time employee and $250 a month …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsWhat to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must be reported, and is pensionable. If you have questions, visit our Public …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-report