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DiNapoli: NYC Finances Gain Stronger Footing
… percent in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe … economic recovery. Recent increases to state income and corporate tax rates may also hinder growth. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingBroker Search for Internal Equity and Fixed Income
… The most recent broker application process closed on May 15, 2026 and remains under consideration. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… or school district. The governing board must, by resolution, give prior authorization for conference travel or … in its travel policy and procedures regarding reasonable dollar limits for actual and necessary conference expenses. … expenses, your governing board may authorize, by resolution, a cash advance in anticipation of conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases School Audits
… $914,291 (99 percent of total collections remitted to the business office) were late. Sag Harbor Union Free … Auditors reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed. … eight invoices totaling $4,582 should have been reported to the board because sufficient information was not provided. …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 93-3
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … Safety or Health Administration requirements). In this connection, the fire district may enter into one or … the lowest responsible bidder after public advertisement in the manner prescribed in that section. In addition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Capital … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… and does not include out-year funding for new recovery programs and restorations that may be popular and continue … the current budget year. The choice of continuing these programs will fall to the next administration and the city … city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Service Retirement Benefit – En-Con Police Officers Plan
… You may retire at any age after completing 25 years of En-Con police service, or you may qualify for a service … as an En-Con police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your FAS for each year of En-Con police service. For each …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… 62, the benefit is reduced by 50 percent of your primary Social Security benefit. Filing To receive your vested …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingOffice of Operations: 2024 Virtual Fall Conference
… procurement record will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami … and how they interact on a procurement. Includes a Q&A panel. Presenters: Christina Crasto, Ashley Markowski, Katie … documentation required to support invoices. Includes a Q&A panel. Presenters: Janel Carey, Sam Blumenthal, Alexis …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - June 2026 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapState Comptroller DiNapoli Releases School District Audits
… that was not needed. Penn Yan Central School District – Network Access Controls (Ontario County, Steuben County and … with the district’s information technology (IT) service provider to clearly identify the provider’s responsibilities … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 261
… Purpose To notify agencies of changes to the Master File and to provide the Master File layout. Affected Employees Payroll and systems staff in … To notify agencies of changes to the Master File and to provide the Master File layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA … grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionHenderson Fire District – Financial Activities (2025M-67)
… expended. The Treasurer did not file AFRs with the New York State Office of the State Comptroller (OSC) for 2019 … various credit card purchases (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… information is available to provide further details on statewide accounting procedures and policies: Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationState Comptroller DiNapoli Releases Audits
… Program): Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15) The initial audit, … during the COVID-19 pandemic. SBS awarded 3,411 in grants totaling nearly $25 million, but did not provide adequate oversight overall to ensure the grants were awarded and used as the Program intended. Among …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … to maintaining the accounting records, which resulted in errors and deficiencies in the Town’s accounting records. The errors and deficiencies …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17