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Nondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfComptroller DiNapoli's Office Releases State Revenue Forecast
… The Office of New York State Comptroller Thomas P. DiNapoli … The Office of New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … the Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fNY State Comptroller DiNapoli Announces New $50 Million Investment in Northern Ireland
… and boosted by a highly educated workforce. Having a foot in both the UK and European customs zone further …
https://www.osc.ny.gov/press/releases/2023/10/ny-state-comptroller-dinapoli-announces-new-50-million-investment-northern-irelandMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for … Determine extent of implementation of the 2 recommendations included in our initial audit report Medicaid Overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47New York Leads Nation in Nonprofit Jobs & Wages
… delivering vital services to New Yorkers, from hospital care and education to legal services and environmental … just over $65,000. Social assistance industries, including home care aides and child care workers, had the lowest, at just over $30,500. …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdfState Agencies Bulletin No. 517
To inform agencies of OSCs automatic processing and to provide instructions for processing adjustments and changes
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… which must be complied with to entitle the invoice to 15 day prompt payment interest: Prior to submittal of the … process. Agencies should refer small businesses to the 15-Day Prompt Payments for Small Businesses section of the … ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityEden Central School District – Capital Project Management (2024M-83)
… report – pdf] Audit Objective Determine whether the Eden Central School District (District) Board of Education … Determine whether the Eden Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… discuss the importance of adopting strong labor principles in private equity at the White House Workers’ Capital Event … fair compensation, and skills development and training. A diverse, reasonably compensated, and well-trained workforce … quality products and services, which in turn can provide a competitive advantage for companies and their investors.” …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityNorthern Adirondack Central School District – Financial Condition (2020M-51)
… whether the Board and District officials effectively manage the District’s financial condition. Key Findings … whether the Board and District officials effectively manage the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Northern Adirondack Central School District – Leave Accruals (2020M-50)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Overview – Contribution Stabilization Program
… The Contribution Stabilization Program (CSP) is an optional … program that allows you to pay a portion of your annual pension contributions to the Fund when due and pay the … over time with interest. The CSP establishes a graded contribution rate system that, if you elect to participate, …
https://www.osc.ny.gov/retirement/employers/csp/overviewLewiston-Porter Central School District - Payroll (2018M-246)
… tested employees’ salaries were accurately paid. However, Time sheets were not always approved. Overtime was not … for credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements represent a … appropriate, properly documented and in accordance with the district’s budget and procurement policies. During our audit period, the District made 4,343 non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Inspecting Highway Bridges and Repairing Defects
… no danger of structural failure. Between January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 flags remained active, 523 were resolved, and 408 superseded …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects