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GASB Statement 87, Leases
… lessor’s option to terminate that you don’t expect them to exercise; and Periods covered by lessee’s or lessor’s option to extend the lease term that you do expect them to exercise. Note: If you’re reasonably certain the lessee or lessor will exercise a fiscal funding clause, use the date you expect …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 90-7
… city may defend and indemnify the members and employees of an industrial development agency established for the benefit … Officers Law, §18, a city may indemnify the members of an industrial development agency (IDA) established for the … officers and employees in any civil action arising out of an act or omission which occurred while the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all … systems. It should be noted that the manner in which the answers to the questions are obtained is up to the governing … additional questions, obtain more details regarding the answers provided and discuss the next steps to be taken. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsBusiness Services Center Shared Services
… determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a … determine whether implementation of the Business Services Center has improved the consistency efficiency effectiveness …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of School Safety Planning Requirements
… are complying with legislation and regulations governing school safety planning. The audit covers the period September … 2018. About the Program Incidents like the February 2018 school shooting in Parkland, Florida highlight the need for … schools have been required to develop and regularly review school safety plans as part of the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAccountability and Surplussing of Vehicles
… State business only, and each use must be recorded in a vehicle log, along with trip details such as date and time of … Key Findings OPWDD lacks sufficient controls over fleet vehicle management at the four DDSOs to ensure that all … had a significant number of missing and/or incomplete vehicle logs, including logs for vehicles used by some …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… covers New York City OPWDD facilities during the period of April 1, 2015 through June 26, 2018. Background OPWDD … State operations for OPWDD, including the direct delivery of services to people with developmental disabilities by … 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Agencies Bulletin No. 2093
… Effective in Administration paychecks dated February 1, 2023, and Institution paychecks dated February 9, 2023. Agency Actions Agencies must update the Savings Plans … Agencies must adhere to the 2022-2023 Agency Submission Schedule when updating the Savings Plan panel in PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… [read complete report - pdf] Audit Objective Did the Montauk Fire District (District) Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153SUNY Bulletin No. SU-108
… YWS and ZWS and provide instructions for processing Winter Session payments. Affected Employees SUNY - UUP employees working the Winter Session Effective Date(s) Beginning of Winter Session as determined by each campus Employee Status … YWS and ZWS and provide instructions for processing Winter Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Hochul to sign legislation that passed both houses at the end of session enhancing transparency and accountability for … Hochul to sign legislation that passed both houses at the end of session enhancing transparency and accountability for …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractState Agencies Bulletin No. 1117
To provide instructions to agencies for processing the 2011 Uniform Cleaning and Maintenance Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1117-2011-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2080
… must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy of … Employee’s NYS EMPLID, and Name. Agencies must ensure the new pledge card which contains updated authorization for … Codes. If a record with the same FCC Code exists, add a new row in the Deduction Details page, insert a row and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignX.7 Overview – X. Guide to Vendor/Customer Management
… processing, and to track revenue received from Federal Grant Sponsors. The use of Customers and the Customer File is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… agencies and states must minimize the time from: the date on which funds are transferred between the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsOverview – Travel and Conference Expense Management
One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel and conference policy
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets