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DiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… billion in 2025 and grow in the outyears, according to a report on MTA’s financial outlook released today by New York … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be … in the future, including the deferral of debt service payments. The MTA should specify and increase planned …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenTown of Cohocton – Procurement (2025M-13)
… goods and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Accidental Disability – Forest Rangers Plan
… Eligibility This benefit is only available to you if you last joined the Police and … 30 days of the date of the accident, if your employer is covered by the Workers’ Compensation Law or if the … If approved, the accidental disability retirement benefit is a lifetime pension equal to three-quarters (75 percent) of …
https://www.osc.ny.gov/retirement/publications/1864/accidental-disabilitySeaford Union Free School District – Capital Assets (2024M-112)
… $3,604, including three iPads and a laminator. 22 graphics cards 1 and 20 computers purchased during the audit period … with District officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be returned because they were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 1108
… by -.04198. Earnings Code Description ALR Also Receives CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1108-2011-2012-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1142
… multiply the result by -.01847. Earnings Code Description CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1144
… Contract Earning ALR Also Receives BAL Balance of Contract CON Contract Pay Regular Earnings FEE Fee FRC Fee – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orOpinion 99-13
… 1033; Cimato v Town of Pendleton , 237 AD2d 883, 654 NYS2d 888; Wright v LaGrange , 181 Misc 2d 625, 694 NYS2d 862) and …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Opinion 98-8
… opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding … CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, when available in the form, … the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 88-59
… cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the Local Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-59V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated … To determine the extent of implementation of the nine recommendations included in our initial report Controls Over CUNY Fully Integrated …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followAbout NYSLRS
… administering benefits for more than 1.2 million members, retirees and beneficiaries. NYSLRS administers two distinct … Comptroller acts in the best interests of NYSLRS members, retirees and beneficiaries and is responsible for ensuring … 2025. The Fund supports the benefits of current and future retirees and is consistently recognized as one of the …
https://www.osc.ny.gov/retirement/about-nyslrsTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fXII.5.K Federally Reportable Payments – XII. Expenditures
… provides Business Units with guidance on how to determine the federal reportability of payments as well as how to … This section provides Business Units with information on the type of payments that must be reported to the Internal Revenue Services (IRS). The IRS requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… of a New York City rental assistance program is leading to significant delays in finding permanent housing for … people and those at risk of homelessness, according to an audit released today by New York State Comptroller … should improve its management of the CityFHEPS program to ensure every dollar goes towards helping people …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… [read complete report – pdf] Audit Objective Did Ravena Coeymans Selkirk Central School District … to December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed … for Cycle Two. This occurred because District officials did not have a sampling plan to identify all water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andState Comptroller DiNapoli Releases Municipal & School Audits
… monitoring efforts over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did … and retention goals or track cumulative sales and use tax exemptions. Officials did not obtain affidavits or other …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsPerformance of Duty Disability – Forest Rangers Plan
… your application must be filed while you are in service. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1864/performance-duty-disability