Search
Opinion 94-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a tenant member of a public housing authority would have a conflict of … a residential management corporation which contracts with the housing authority to operate a federallyfunded …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Agencies Bulletin No. 1836.1
… Bulletin 1836. Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 … The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their … are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the “Big 4” cities of … the AFR and the concerning increase in the number of non-filers. The webpage includes a tool to check the filing …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… year ending in 2025. DiNapoli’s office evaluated all non-calendar fiscal year local governments that filed their … are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the “Big 4” cities of … (Orange) and Kaser (Rockland). The number of non-filers with non-calendar fiscal years has doubled since 2014. …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesDiNapoli Releases February State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … . DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportOpinion 94-1
… salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to … enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … & HOME Investment Partnerships Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Alexandria – Redwood Water and Sewer District Charges … ordinances did not conform to applicable state law. Town of Alexandria – Water and Sewer District Financial Condition … did not effectively manage the financial condition of the water and sewer districts. Officials did not budget …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfA Partially Treated Problem: Overflows From Combined Sewers
A Partially Treated Problem: Overflows From Combined Sewers
https://www.osc.ny.gov/files/local-government/publications/pdf/combined-sewers.pdfPerformance of Duty Disability – Police and Fire Plan
… file an application for a performance of duty disability retirement benefit within one year following the alleged … If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based on any annuity savings contributions …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityReview of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfSUNY Bulletin No. SU-301
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … every effort to process the 2020 Discretionary Increases in Pay Period 22L. However, per the GOER side letter dated … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesSUNY Bulletin No. SU-287
… is to provide instructions to campuses for processing United University Professions (UUP) Discretionary Increases. … is to provide instructions to campuses for processing United University Professions UUP Discretionary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-287-2019-uup-discretionary-increasesDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… the projects they approved to ensure the efficient use of funds, hold stakeholders accountable and ensure the economic …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOpinion 89-61
… of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); … local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town justice court for the town in which …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 96-19
… 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19