Search
Report on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… are required to have with their campuses while overseeing and managing billions in donations and resources, according to a report released today by State … SUNY does not regularly examine the foundations' books, and my auditors found instances of questionable expenses," …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office space reaching 550 million square feet amid the … by State Comptroller Thomas P. DiNapoli. "New York City's office properties are an important part of its economy, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… The state Department of Health (DOH) failed to collect nearly $120 million in available rebates over a 33-month period from prescription drug makers … because of ineffective policies and processes, according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… an agreement between the New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the clean-up and … an agreement between the New York Environmental Protection and Spill Compensation Fund and St Lawrence County that will …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… guilty today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240,000, State … in the third degree, a class D felony, and three counts of criminal tax fraud in the fifth degree, a misdemeanor. He … guilty today in Ulster County Court to grand larceny and criminal tax fraud for stealing nearly $240000 State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: Organic Farms Growing in New York
… from 2008 to 2014 with $164 million in sales that year, as New York ranked third nationwide in the number of certified … today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic … "As demand soars for organic and locally-grown products, New York's farmers are competing at a national level and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, … in Germany during the events of Kristallnacht The Night of the Broken Glass to the Centers library …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… managed by the District’s Network Manager and the BOCES Coordinator assigned to the District. Results of Review While … and the Network Manager and District-assigned BOCES 1 Coordinator (IT Managers) fully implemented one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… the audit report Chenango Valley Central School District – Network User Accounts and Information Technology Contingency … that District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed. Unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fState Agencies Bulletin No. 2262
… the beginning of the academic year Teachers not returning in the Fall of 2024 Change in Comp Rate Codes Transfers … A teacher will only be paid for the number of days in which they are Active within a pay period. Example: If a … Inconvenience Pay record. Reporting Time Entry Earnings (Lost Time, Extra Time, and Salary Lump Sum Payments): …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2068.1
… Duty Pay, and to provide instructions for payments not processed automatically for employees represented by … agencies must submit transactions for employees who were not eligible at the time of automatic processing but … Hazardous Duty Pay payments to eligible employees who were not systematically processed, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Agencies Bulletin No. 2274
… using the Action/Reason code of Pay Rate Change/TSC (Title Str), the applicable effective date, and the appropriate … with an Action/Reason code of Pay Rate Change/TSC (Title Str). A row will be inserted on the employee’s Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… in 2016-17. School budgets head to voters for approval on Tuesday, May 17. Since it is still early in both the school …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capNew York State Comptroller DiNapoli Statement on Win at SEC
… clearance from the Securities and Exchange Commission (SEC) to block DiNapoli’s proposal from a shareholders' vote at its annual meeting. Today, the SEC rejected that request. “This is a major victory for … itself for the transition to a low carbon economy." The SEC’s full opinion can be read here: …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… in FY 2021. Still, the gaps are relatively small as a share of city fund revenues (averaging 4.4 percent). In … reduced, the city would come under pressure to offset the impact with its own funds rather than allowing vital services … New York City exceeds $18 billion. Any federal cuts to the Health and Hospitals Corp., the New York City Housing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments