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Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) … management over critical systems are sufficient to minimize the various risks associated with unauthorized … To determine whether Hudson River Valley Greenways HRVG …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementDiNapoli: Tax Cap Remains at Two Percent for 2020
… Property tax levy growth for local governments with fiscal years that … fire districts, 44 cities and 10 villages. "The allowable levy growth will be 2 percent for the second year in a row, … first applied to local governments in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Oversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, … residential services at several facilities throughout the New York metropolitan area. According to the contracts, OASAS … is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable supported …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkProjected Invoice
… we notify you when your projected invoice is available in Retirement Online . Please do not send payment for your … 15, 2026. Viewing Your Projected Invoice Sign in to Retirement Online . From Account Homepage, click Access … Billing Dashboard button. After choosing location code and retirement system (ERS or PFRS), click Projected Invoice …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 … be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … Property tax levy growth for local governments with fiscal years that …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfOversight of Industrial Hemp (Follow-Up) (2021-F-9)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f9.pdfDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-chenango-madison-otsego-boces-2021-193.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response
To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdfOpinion 92-8
… STREETS AND HIGHWAYS -- Improvements (issuance of obligations to finance non-federal share of federally-aided … projects. The repayment is made from the proceeds of obligations issued by the New York State Thruway Authority … the municipal share for which the city may issue obligations is the full amount of the non-federal share ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Downsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Opinion 89-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §§8017(a), 8022; … Whether a county department of social services is subject to the fees prescribed by …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing Education Services – Vocational … To determine whether the Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making … To determine if the Department of Taxation and Finance is making adequate efforts in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesState Agencies Bulletin No. 2212
… and Exchanges OSC will continue to receive, and process stop payment requests through PayServ. OSC will prepare … AC-1476 Check Exchange, AC-230 Reversal forms and request stop payments through the PayServ worklist for OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2212-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Report on SFY 2024-25 Financial Plan
… to a report by State Comptroller Thomas P. DiNapoli on the State Fiscal Year (SFY) 2024-25 Enacted Budget … budget gaps. Spending in recent years has been driven by school aid and Medicaid; the two are forecasted to account … SFY 2024-25, which is largely expected to occur from SFY 2026-27 to SFY 2027-28. Major provisions of federal and state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan