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General Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdfTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… an internal control environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board did not ensure that bank … Claims to be paid were not presented on an abstract, and Board minutes did not indicate that the Board authorized, …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40State Agencies Bulletin No. 2218
… of this bulletin is to provide agencies with instructions for processing the 2023-2024 Firearms Training and Safety … has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all … Therefore, beginning in Pay Period 2L, agencies must report the adjusted amount for earnings such as Out of Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by … and employers are complying with the law. The Department of Labor needs to do a better job investigating complaints … working overtime to keep patients safe." For the period of Jan. 1, 2015 to June 30, 2017, auditors examined whether …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an … released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances have been boosted by strong economic …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … be higher than the city’s forecast, but found it still faces a number of large budget risks. Besides the outcome of … during fiscal years 2015 through 2017 and whether the Health and Hospitals Corporation will require additional …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… its portfolio for any companies involved in the anti-Israel Boycott, Divestment, and Sanctions (BDS) movement. … restricting or exiting investments. “Attempts to harm Israel’s economy can put our investments there at risk,” DiNapoli said. “Israel remains an attractive place to invest and we look …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-noticeTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … Coverage. In the event of an accident, to be eligible for an insurance claim, the employee renting the car must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateLewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41DiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, according to a … York's per capita deficit of $2,070. New Mexico fared the best, with a per capita surplus of almost $9,700. Individual …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backState Agencies Bulletin No. 618
… Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which cannot be changed or … NYYYYYN which may be changed in some instances. The work schedule is used to determine the prorated daily rate of pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… breakdown of farming across upstate New York along with Long Island and New York City. The report includes an analysis of … in New York State By Region Finger Lakes Hudson Valley Long Island North Country … The critical role farms play in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsState Agencies Bulletin No. 2004
… overtime rate for overtime eligible employees working at DOCCS in titles represented by PEF or CSEA that were not … Affected Employees Overtime eligible employees who work at DOCCS in Administrative Services Unit (BU02), Operational … apply to all overtime earned during shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
State Agencies Bulletin No 1999
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that … hard drives are sanitized when disposed of, and monitor for compliance. BOCES officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal Audits
… did not always adhere to basic internal controls that are designed to help ensure funds are safeguarded and accounted for. Because the board did not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… regulations, and whether there are on-site deterrents put in place by TBTA related to cashless tolling at the Henry … tunnels which interconnect parts of New York City. Created in 1933, TBTA serves more than 290 million vehicles per year … more traffic than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… pre-pandemic levels, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These higher market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-space