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State Comptroller DiNapoli Releases Audits
… a supplemental benefit to Supplemental Security Income (SSI) recipients and other qualifying state residents. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be … these plans? For members who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, … For members who transfer or are promoted into an eligible title , the deadline to elect is within one year of the start …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planIslip Housing Authority – Cash Disbursements (2017M-167)
… fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director was on leave, … auditing claims are independent of the purchasing and check signing functions. Develop and adopt a check …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Clyde-Savannah Central School District – Financial Condition (2015M-338)
… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fishers Island Union Free School District – Website Transparency (2023M-28)
… be used to make informed decisions. Officials did not post the following information they were required to include … online submission request for records. Key Recommendations Post all required and recommended information on the … officials agreed with our findings and have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Contributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfMonthly Transaction Report - November 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/november-2025.pdfMonthly Transaction Report - December 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/december-2025.pdfNew Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfDownload the Electronic Reporting Program
After you enter your data into the NYCD program, save the file to your local drive and submit your report by FTP, CD, DVD or USB.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/zip/nycd.zipUnfinished Business: Fiscal Reform in New York State, May 2016
New York State has taken important steps to improve its budget practices and financial condition over the past decade, but much work remains to be done.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-reform-2016.pdfOpinion 97-25
… board. You state that the board member in question is a sign maker who has been found to have drawn sketches of signs … ethics may be amended to require existing board members to sign an affidavit representing that they will not perform … Whether to require existing board members to sign an affidavit to not perform paid services for a board …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County and the Towns of Ashford, East Otto and Yorkshire in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Opinion 96-17
… that it is significantly devoted to the technical training of the firefighters who would attend. A fire … the course provides, to a significant extent, technical training relevant to the duties of the firefighters who would … the board of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-17CUNY Bulletin No. CU-735
… has announced that the 2022 premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly wage, up to the statewide average weekly wage. Based on the 2022 average weekly wage amount, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-units