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Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Lyons Central School District – Payroll 2022M-71
… payroll including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for collections. The Clerk-Treasurer did not make timely … not receive any reports from a third-party vendor (billing company) showing ambulance billings, collections, write-offs …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Old Westbury – Justice Court (2017M-64)
… June 1, 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The Village is …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Overview – State Police Plan
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewState Agencies Bulletin No. 296
… The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The … DATA … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While the … officials established nonresident tuition NRT rates in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Village of Brushton – Fiscal Oversight (2014M-235)
… The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Albion Central School District – Financial Management (2021M-200)
… the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic … officials: Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and … how they are reviewed. The District’s budgeting practice of overestimating appropriations resulted in the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Alexandria Central School District – Financial Condition (2016M-5)
… September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, … in St. Lawrence County. The District, which operates one school with approximately 575 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state … DiNapoli said. “Fortunately, our diverse portfolio is built on long-term sustainable investments that can weather …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterAbout NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future … best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional … position, 2 and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 … NYSLRS the New York State and Local …
https://www.osc.ny.gov/retirement/about-nyslrsGraded Rates – Contribution Stabilization Program
… The increase or decrease in the Retirement System graded rates depends on the gap between the System average rate and … rate will be set to the System average rate. Note: Graded rates are calculated based on a System average rate that does …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingComptroller DiNapoli Releases Municipal Audits
… of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … compensation at pay rates that were not board-approved. In addition, nine employees did not receive the correct gross …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Resources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance … (JCR) Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code Look-Up Audit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsContact Us
… of the division or individual that you are contacting. Phone Email Office of the New York State Comptroller … New York, NY 10038 212-383-1600 By Division or Program Phone Email College Savings 1-877-NYSAVES 1-877-697-2837 …
https://www.osc.ny.gov/help/contact-usRecruitment Events
… about opportunities to build a career with purpose at the State Comptroller's office, or contact [email protected] … 280 Central Ave. Fredonia, NY 14063 2:30pm - 4pm 9/17 SUNY New Paltz Meet the Firms Van Den Berg Hall 1 Hawk Dr. New … 3:30pm 9/18 LeMoyne College Career & Internship Fair 1331 Salt Springs Rd. Syracuse, NY 13214 3:30pm - 5:30pm 9/19 New …
https://www.osc.ny.gov/jobs/eventsFinancial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2025 July | June | May | April | March | February | January … Years 2024 December | November | October | September | August | July | June | May | April | March | February | … Accounting Standards Board principles and reporting requirements outlined by the Government Finance Officers …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocation