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Islip Fire District – Disbursements (2020M-9)
… the procurement policy requirements and purchase order system. District officials disagreed with certain findings in …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time … You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. … each fire district shall begin on the first day of January and end on the thirty-first day of December". There is no …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ask whether a village may impose a special assessment to fund costs, in excess of amounts appropriated, for removal of … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. (Your User ID and password is intended … strictly for individual use. Never allow other users to log into the account with your User ID and password.) … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesChautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … action. … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3II.4 Overview – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … serve to document the status of money held by the clerk and enable the clerk to verify the accuracy of financial …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Procurement contracts awarded pursuant to Section 162 (Preferred Sources) of the State Finance Law. Preferred … be undertaken,or would serve no useful purpose. Single Source - For the purposes of this section, "single source" … Agencies are reminded to first seek an exemption by OSC from giving notice of a procurement contract opportunity in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… officials procured goods and services in accordance with established policies. Key Findings School officials did not procure goods and services in accordance with the established policy and procedures. As a result, … School’s procurement. School officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Estimated Invoice
… invoice is provided in July for informational purposes and approximates your final annual invoice. If you have the … Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Estimated Invoice … the Billed Data link on the Billing Dashboard. Plan ID and Options Plan ID refers to the retirement plan. Options …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceRecruitment Events
… There are no public events scheduled at this time. Learn about …
https://www.osc.ny.gov/jobs/eventsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6) 180-Day Response
To determine whether the New York City Industrial Development Agency has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed; and whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6-response.pdfComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… use," said State Comptroller DiNapoli. "Now, thanks to my partnership with Attorney General Underwood and the New …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap … half over the past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according … the tax cap compared to high-need districts. “Local school district officials are working hard to operate within …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer … for the MTA capital program has translated into a longer list of needed repairs in New York City’s subway stations, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growing