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Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andComptroller DiNapoli Releases Municipal Audits
… has not filed the required annual financial report with OSC since 2008. Livonia Hook and Ladder Company No. 1, Inc. – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 769
… 2008. Affected Employees Employees who currently have any of the following SRA or TDA deductions: Deduction Code … insert a new effective-dated row using the beginning date of the first pay period of 2008 with the current deduction percentage or Flat Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/769-instructions-entering-supplemental-retirement-annuity-sra-and-taxReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts … under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… [read complete report – pdf] Audit Objective Did Indian Lake Central School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… that New York is a place to visit and open for business, it should have clear objectives and show the public actual … 2014, was to determine if ESDC received the services it paid for and whether its advertising effort achieved … sufficient outcomes. Although auditors found that ESDC got the advertising services it paid for, at a fair price, …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractOpinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City of Troy . “In …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) … housing developments — HANAC Corona Senior Residence in Queens, Serviam Heights in the Bronx, Victory Plaza (renamed … Elderly in Brooklyn. Vacant Apartments At HANAC in Corona, Queens, auditors found six apartments left vacant for an …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfFarmland Protection Program
… Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 jobs in the State. … and Market's (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection … also referred to as grants) account for over 98% of all funds awarded through the Program and provide financial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand how your membership …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … the bank. Look Up Check Status Agencies can determine if a single check has been cashed, stopped, staled or escheated by … tab. On the Payment Information line, click View All. Scheduled Payment 1 contains the payment information for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkVillage of Waterford – Board Oversight (2022M-70)
Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterford-2022-70.pdfVillage of Schaghticoke – Board Oversight (2023M-78)
Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/schaghticoke-village-2023-78.pdfSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… may also check for unclaimed funds at www.osc.state.ny.us or by calling toll free at 1-800-221-9311. Click here … about the Office of Unclaimed Funds. Date Event Location County Capital Region Feb. 15 9:00am-5:00pm New York State Association of Black & Puerto Rican Legislators Empire State Plaza Albany, …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsDiNapoli: Tax Cap Remains Below One Percent in 2017
… beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a … at 0.12 percent for the 2016-17 fiscal year. For the list of allowable levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017Town of Niskayuna – Water Operations (2013M-328)
… biannual water billings in the water receivable control account and failed to audit the Receiver’s financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328