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State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Brandon – Financial Condition … deficits. Auditors determined that the board does not have a policy to maintain a reasonable level of fund balance. … remained in the director of finance’s custody that should have been turned over to the Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Releases Annual Investment Return
… have been trying for investors, but thanks to the state pension fund’s diverse investments, members, retirees and … and potential interest rate increases, but the state pension fund is well positioned to weather these storms.” The … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… refunding purposes; $615 million scheduled for February, all of which is for new money purposes; and $250 million scheduled for March, all of which is for refunding purposes. These anticipated … New York City, and their respective public authorities. All borrowings are scheduled at the request of the issuer and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterEligibility, the Benefit and Filing – New Career Plan
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingRetirement System Membership – Special 20- and 25-Year Plans
… plan is listed in your Member Annual Statement, or you can contact us to verify your plan coverage. Members who …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipTier Status – Article 14 Benefits
… not elect to be covered by Article 22 (opt into Tier 5), can be covered by Article 11 or Article 14 benefits, …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusX.4 Overview – X. Guide to Vendor/Customer Management
… and/or correct their information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . If a vendor does not have a Vendor … contact the SFS Helpdesk at 855-233-8363 or Helpdesk@sfs.ny.gov . State agencies, in coordination with the Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOvertime Compensation – Enhanced Reporting
… must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double … time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety … be reported under the appropriate earnings code : Standby pay; Inconvenience pay; Location pay; and Straight pay for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationContract Advisory No. 29
… Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission … The Office of the State Comptrollers Bureau of Contracts BOC Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) … Comptroller (OSC) Bureau of Contracts (BOC) is actively closing contracts in the Statewide Financial System (SFS). … Agencies should make every effort to facilitate the closing of aged contracts, including making final payments …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTown of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Lancaster Central School District – Financial Management (2022M-37)
… report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of … our comment on issues raised in the District’s response. 1 Lancaster Central School District – Financial Condition … Determine whether the Lancaster Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37East Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56York Central School District – Financial Management (2022M-96)
… and did not transparently fund reserves. The unemployment insurance reserve totaling more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… [ read complete report - pdf ] Audit Objective Determine whether extra-classroom … is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-funds