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Local Government Data
… class of local government and year. Use Open Book New York to see data for an individual local government. File local …
https://www.osc.ny.gov/local-government/dataOpinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-90-55DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… tourism sector is approaching a complete recovery as visitor spending and related tax revenue have surpassed pre-pandemic …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… should not reduce a contract’s funds reservation, except when the estimated liability for the current fiscal year is … of a federal budget; or The availability of federal funds does not correspond to the agency’s contract term, such as … with contract line(s) that have been marked “Include for Release”, the SFS will systematically create and/or update a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 1835
… this bulletin is to provide agencies with tools to assist in their efforts to enroll employees in direct deposit. Affected Employees All employees who have … is asking all agencies to encourage employees to enroll in full direct deposit. Effective Date(s) The new locked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… students but denied our city’s minority- and women-owned business enterprises a chance to fairly compete for funding,” …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Hardwick said. “At the same time, I’m also proud of my staff, who uncovered the situation and saved the county …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andSexual Harassment Policy for the Office of the State Comptroller
… itself. It can occur while employees are traveling for business or at employer sponsored events or parties. Calls, …
https://www.osc.ny.gov/sexual-harassment-policyPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole approximately $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts were discovered through … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Unified Court System Bulletin No. UCS-189
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform … implemented the 2007-2011 agreement between the State of New York – Unified Court System and various negotiating units. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentOpinion 2009-2
… of one percent of the full valuation of taxable real property in the area of the town outside of any villages. You … of one percent of the full valuation of the taxable real property in the area of the town outside of villages, the … of one percent of the full valuation 3 of taxable real property in the area of the town outside of any villages ( …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), which triggers the need to …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Improper Episodic Payments to Home Health Providers (Follow-Up)
… the Department of Health (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 421
… other than $1,200. Affected Employees Employees who work in Monroe County and certain employees at Hudson Valley DDSO … Agencies Background Agreements with various unions in New York State provide for additional compensation to employees working in particular locations in New York State. Full time annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement … or more years of credited service. If you are a Tier 2, 3, 5 or 6 member with five or more years of credited service, …
https://www.osc.ny.gov/retirement/publications/1511/age-60-plan