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Opinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the propriety of the use of surplus town funds to purchase an historical …
https://www.osc.ny.gov/legal-opinions/opinion-92-32EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tuxedo-farms-ldc-2021-187.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfDiNapoli Encourages New Yorkers to Save for College
… to open a 529 College Savings account to start saving now to help with the costs of getting a degree. According to … to open a 529 College Savings account to start saving now to help with the costs of getting a degree …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeOpinion 95-19
… Firemen's Retirement System. In essence, these provisions permit employer contributions for certain fiscal years to be … the Local Finance Law. The effect of this provision is to permit participating employers to contract indebtedness for … §11.00(a)(85) the Legislature could not have intended to permit employers to contract indebtedness to prepay the …
https://www.osc.ny.gov/legal-opinions/opinion-95-1925P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bid Request Issued by the Office of the State Comptroller Issued November 24, 2025 … The Office of the State Comptroller OSC is seeking Bids for …
https://www.osc.ny.gov/procurement/25p-05brDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the first quarter of 2024. The planned sales of $4.36 billion include $3.11 … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York State New York City and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York State New York City and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York City and their major public authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York state New York City and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… [read complete report – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects … The Board did not properly approve and monitor projects that …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mMiddlesex Fire District – Procurement (2025M-135)
… Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the … Did Middlesex Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135XIV.13 Prompt Payment Interest – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13-prompt-payment-interestDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… County District Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the New York State and Local Employees Retirement System, … County District Attorney Miriam E Rocah announced the sentencings of Annette Bigelow 61 and Mary Nash 59 who …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionSocial Services Block Grant – Federal Funding and New York
… (DFTA) 9 percent (see Figure 1). FIGURE 1 – SSBG Uses, FY 2026 Preliminary Budget (in millions) SSBG Funds by Services FY 2025 FY 2026 ACS Preventive Services $ 92.7 $ 92.7 Protective … Services $ 27.1 $27.2 Domestic Violence Services 17.8 17.8 General Administration 1.8 1.8 All Other 1.5 1.7 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-services-block-grantOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … whether a county which has implemented the enhanced emergency telephone system E911 surcharge … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Agencies Bulletin No. 435
… Purpose To provide notification of a change in the manager of the New York State College Savings Program. Affected … To provide notification of a change in the manager of the New York State College Savings Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programStudent Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve great things." – Thomas P. … through activities that improve their school or community. The Submissions Form for 2026 Graduations and Moving-Up … like to thank all participating schools and students. The Comptroller is honored to acknowledge New York State's …
https://www.osc.ny.gov/student-achievement