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Town of LaGrange – Financial Management (2023M-139)
Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lagrange-town-2023-139.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfIslip Fire District – Financial Condition (2020M-25)
Determine if Board & District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-district-2020-25.pdfLGAC - Authority Debt Schedule – 2020
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2020.pdfElection Form for 25-Year Retirement Plan for Tier 3 Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Section 89-p) (RS5473-P)
NYSLRS election form for only Tier 3 sheriffs, undersheriffs, deputy sheriffs and correction officers not already enrolled in a plan that permits retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473-p.pdfLGAC - Authority Debt Schedule – 2021
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2021.pdfRequest for Estimate (RS6030)
To request an estimate of your pension benefit under each of the standard retirement options, NYSLRS members use form RS6030.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6030.pdfDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hewlett-bay-2022-30.pdfLGAC - Authority Debt Schedule – 2022
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2022.pdfFinancial Disclosure Policy for IAC and REAC
The knowledge and expertise of members of the Advisory Committees must be applied solely for the benefit of the Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/financial-disclosure-policy.pdfLGAC - Authority Debt Schedule - 2019
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2019.pdfWilson Central School District - Financial Management - (2022M-22)
Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdfLetter to Largest Greenhouse Gas Emitting Companies
DiNapoli sent a letter to 10 of the largest greenhouse gas emitting companies held by the Fund, urging them to reduce emissions.
https://www.osc.ny.gov/files/press/pdf/nys-comptroller-dinapoli-emission-reduction-targets-paris-agreement.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfOpinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of section 176 of the Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … established pursuant to article 12-A of Town Law (see NY Const, art VIII, §3; TownLaw, §§209-f, 231). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … time after passage (see City of Buffalo v Chadeayne , 134 NY 163; 5 McQuillin, Municipal Corporations, §§15.39, 15.41; …
https://www.osc.ny.gov/legal-opinions/opinion-88-54DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… statutorily required to file an Annual Financial Report (AFR) with the Office of the State Comptroller following the … launched a webpage that highlights the importance of the AFR and the concerning increase in the number of non-filers. … of Fiscal Stress Scores Data Files FSMS Search Tool Tool AFR Non-Filers Webpage Tracker Tool … State Comptroller …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities