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Opinion 88-46
… district or municipality will have, initially, a zero balance under the agreement and the balances will be … State, obligations of the United States and the State of New York, and obligations fully guaranteed by the United States …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Fare Revenue Considerations for the Metropolitan Transportation Authority
… services to the New York region, faced difficulties in closing its projected budget gaps. These gaps were … services to the New York region faced difficulties in closing its projected budget gaps …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authoritySUNY Bulletin No. SU-363
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfPublic Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3) 180-Day Response
Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3-response.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfUnified Court System Bulletin No. UCS-243
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planUnified Court System Bulletin No. UCS-139
… All subsequent rows will be updated in the same manner. Withholding of Increases for NS Grade 560 Unrepresented … new legislation regarding the salary deferral. Therefore, withholding determinations for unrepresented employees will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and provide a host of important services to … than 4,300 employees, report approximately $1.5 billion in spending and $18 billion in outstanding debt, and operate with little oversight, … About 675 local authorities operate in New York state and provide a host of important services to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyFiscal Stress Monitoring System
… State Comptroller Thomas P. DiNapoli created an early warning … State Comptroller Thomas P DiNapoli created an early warning …
https://www.osc.ny.gov/local-government/fiscal-monitoringState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… be years before the MTA needs to find a solution to its structural imbalance is troubling. “Better-than-expected tax … of raising fares in 2023 and 2025, and $150 million in annual savings generated from its transformation plan. The MTA must regularly report on the progress of these initiatives, the receipt of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planX.7 Overview – X. Guide to Vendor/Customer Management
… A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … Information about customers is stored in the New York State Customer File, which consists of Centralized Corporate … A Customer is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… laws, regulations, and audit standards, as well as details concerning reference number, issuance date, effective date, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operations