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Comptroller DiNapoli Statement on January State Cash Report
… is increasingly challenged. The final January revenue numbers for the state released by my office today confirm the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 10
… “Separate Payment” Box Guidance: This advisory is intended to notify Business Units to check the “Separate Payment” box in the Payment Options … when using the “A” handling code, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.M - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxEthical Standards for State Agency Contractors Act
… inherently governmental and mission-critical functions or rendering a service or services pursuant to an information-risk contract. Memo … inherently governmental and missioncritical functions or rendering a service or s …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … Overtime hours and earnings have continued to surge at the Department of Corrections and Community Supervision (Corrections), growing …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Spencerport Central School District – Employee Benefits (2025M-65)
… – May 16, 2025 Understanding the Audit Area In addition to established wages and salaries, school districts (districts) often provide separation payments to employees for a retirement incentive or all or a portion … calculations and eligibility. Without written procedures to provide guidance and clear expectations, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65New York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former directors and … they have been appointed colead plaintiffs in a derivative lawsuit filed against current and former directors and …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentComptroller DiNapoli Releases Municipal Audits
… The fire district’s procedures over cash disbursements have not been appropriately designed to safeguard district … to the treasurer releasing payment. District officials do not have adequate assurance that all cash disbursements … valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… about the timeliness and cost of projects. With respect to debt issuances, 43 percent of survey respondents indicated … - Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds (2012-S-105) New York … Act (Recovery Act) funds for 23 projects estimated to cost $441.4 million. Auditors visited 15 of the 23 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsDeath Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Assets and Liabilities Process and Document Preparation: INTRODUCTION Federal grants are generally classified as … voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… Purpose To determine whether the New York State Liquor Authority (Authority) appropriately … approved new and renewed licenses in accordance with the State’s Alcoholic Beverage Control Law (ABC Law) and the related administrative and documentation requirements. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Enrollment and Billing (Erie County) Certain billings to school districts of residence were not accurate and … that appropriated a total of $19 million in fund balance to finance operations. However, because the district …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… In response to the agreement , the Fund withdrew its shareholder resolution with the Atlanta-based beverage giant. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payDiNapoli: 16 School Districts Designated in Fiscal Stress
… federal aid and growth in state aid have contributed to the declining number of school districts designated in … in fiscal stress remains low after significant increases to both federal and state aid over the past few years,” … are depleted and state aid is uncertain.” In response to the COVID-19 pandemic, the federal government passed three …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Suffolk County) District officials need to improve their oversight of the budget process and … levy and budget. In each of the three years from 2010-11 to 2012-13, the district incurred operating surpluses and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate reports from the clerk-treasurer and was unable to make informed financial decisions. In addition, the … when purchasing goods and services that are not subject to bidding and when selecting professional service providers. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… defined in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" (see also NY Const, article VIII, §1). A private road, therefore, does …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) … announced today. The estimated average contribution rate for the Employees’ Retirement System (ERS) will decrease from … of payroll. The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Releases July State Cash Report
… settlements since the state budget was enacted, according to the July cash report released today by New York State … for the time being,”DiNapoli said. “State leaders need to openly discuss responsible and accountable ways to maximize the benefit of this one-time settlement revenue. …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Central Islip Union Free School District HunterTannersville Central School District North Merrick Union Free School District and the Oswego School District Public Library
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1