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Contract Advisory No. 20
Agencies have reported experiencing technical difficulties when generating an STS or AC 340S
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sOpinion 89-42
… or, with respect to the city of New York, a reputable dealer in such obligations as shall be designated by the … or payment only by such bank or trust company or dealer in obligations upon receipt of written instructions …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street … are raised by taxes levied on a townwide, or town outside village, basis. We are informed that the building used as the … , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… are raised by taxes levied on a townwide, or town outside village, basis. We are informed that the building used as the … and, by intermunicipal agreement, is also used by a village. As a general rule, all real property taxes raised … p 135; 1980 Opns St Comp No. 80-334, p 98; Incorporated Village of Ardsley v Town of Greenburgh , 79 AD2d 628, 433 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York State, New York City and the balance of the State spiked upward in April 2020. At that …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City … management contract with the Dormitory Authority of the State of New York (DASNY) for a $25 million Niagara Falls … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for the financial assistance to be provided. Town of Lewis – Records and Reports (Lewis County) The supervisor did not maintain complete and …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Payment for Service Credit – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… growth and improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned … maintaining a commitment to increasing statutory reserves is necessary. “My office will release a more detailed …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the account code, to provide a lower level of detail for reporting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewSupported Browsers
… Web browsers Our website and online services support: Microsoft Edge Google … must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript already enabled. … for more information about the use of cookies on our website. … Our website and online services support Microsoft Edge and Google …
https://www.osc.ny.gov/online-services/supported-browsersMount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… – pdf] Audit Objective Determine whether Oceanside Union Free School District (District) officials monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Cuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Monticello Central School District - Fund Balance Management (2020M-2)
… $12.1 million in appropriated fund balance not being used to finance operations. The District’s recalculated surplus … limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District … and the amount of fund balance that will be used to fund operations. Review debt service and reserve funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Town of Yorktown - Information Technology (2020M-16)
… accounts and immediately disable user accounts when access is no longer needed. Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Patterson - Information Technology (2020M-37)
… officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the roles and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Miller Place Union Free School District – Check Signing (2017M-76)
… Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76