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Comptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfTen-Year Comparison of Prompt Contracting Data as Reported by State Agencies, January 2, 2025 - January 1, 2026
Prompt Contract 10 Year Trend Chart
https://www.osc.ny.gov/files/state-agencies/contracts/2025/pdf/pcl-10-year-pc-chart-2025.pdfHomeless Outreach Services in the New York City Subway System
… one year after being reported as placed. Additionally, this client was placed in a different shelter than what was … to a shelter at a future time. (Officials later retracted this, indicating instead that placement is counted only when …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … contracts entered into by State agencies and the Office of General Services (OGS): State Agency contracts over … This Section provides a summary of the Office of the State Comptrollers OSC prior approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsII.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools … extent of implementation of the five recommendations made in our audit report Compliance With the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit … and pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentOpinion 2004-6
… This opinion represents the views of the Office of the State … the purposes of the corporation may require". Pursuant to this grant of authority, a village may lease to a third party … associations and undertakings. There is no exception to this prohibition for transactions between the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6What to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments General Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportOpinion 2001-4
… This opinion represents the views of the Office of the State … with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed amount … rendered to the town..." We have expressed the view that this quoted provision of Town Law §27(1) precludes an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Addiction Support Services During Emergencies (Follow-Up)
… however, they will continue to review areas identified in this report to identify whether additional advisements to … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followOpinion 2003-2
… -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) VILLAGES -- Powers and Duties (authority to form …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2DiNapoli: Lockport Facing Severe Cash Flow Problems
… finance the difference until it is depleted, which was the case in Lockport. Auditors found the city’s treasurer failed … crisis. The books for the 2013 fiscal year were not closed as of June 2014. However, the general ledger cash …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsMember Contributions – Legacy Reporting
… mandated by the Coordinated-Escalator (CO-ESC) Retirement Plan for Tier 3 members (RSSL Article 14); the Coordinated Retirement Plan for Tier 4 and 5 members (RSSL Article 15); or Police and Fire Retirement Provisions for Tier 5 PFRS members (RSSL Article … NYSLRS employers report information about employees through Retirement Online including their earnings the number of days …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsOpinion 97-17
… OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties … establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority …
https://www.osc.ny.gov/legal-opinions/opinion-97-17UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the … of the Empire Plan (medical/surgical benefits cover services such as physician office visits, diagnostic testing, …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryHow to Conduct a Vendor Responsibility Review
… whether you will conduct a vendor responsibility review for: all vendors as part of their bid or proposal submission; or only the vendor selected for the contract. Be sure to take into account the time … whether you will conduct a vendor responsibility review for all vendors as part of their bid or proposal submis …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by … John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we want to make sure that every New … the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… year’s budget gap.” More than 944,000 jobs were lost in March and April, the largest job loss since the Great … debating the size and content of another COVID-19 relief bill, but the outcome is uncertain. Full Report: Review of …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesOpinion 97-23
… This opinion represents the views of the Office of the State … a volunteer ambulance corps at the same time. In reaching this conclusion, however, we note that continued membership …
https://www.osc.ny.gov/legal-opinions/opinion-97-23