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State Agencies Bulletin No. 2081
… the New York State Senate and New York State Assembly payroll offices of OSC’s automatic processing of the 2022 … earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislaturePublic Welfare – 2021 Financial Condition Report
… in four years, by 7.1 percent, largely due to growth in New York City. Spending for Public Assistance Ticks Up for the First …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareOpinion 94 - 23
… such town or towns outside of any incorporated village or city or existing fire, fire alarm or fire protection district …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… do more to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two … did not have all the required members. No school met all of the annual safety training requirements. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Temporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families … and a small number of Safety Net Recipients that are TANF cases in the non-cash portion of the Safety Net program, as … by OTDA. It does not include Safety Net Assistance cases that are State funded. New York Federally Participating …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory referendum. You …
https://www.osc.ny.gov/legal-opinions/opinion-98-19New Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health … and regulations and ensuring equitable and timely access to services for children across the State. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… by the Office of the State Comptroller (the Comptroller) for preparing the State’s financial reports for the public and the Legislature in accordance with … Standards Board (GASB); the standard-setting body for governmental accounting and financial reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from … to helping to put food on their tables. Understanding how New Yorkers are impacted by federal dollars will be essential …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 88-55
… also S.W. Pitts , et al . v Capital Newspapers , Albany County, Special Term, December 4, 1987, Index No, 8400/87). … day of January in each year, to make and file in the county clerk's office, where the certificate of incorporation …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Agencies Bulletin No. 2172
… Purpose: The purpose of this bulletin is to inform the New York State Senate and New York State … statutory salary or composite statutory salary, whichever is applicable, an adjustment of regular earnings must be paid … be emailed to the respective payroll offices. Members who have an OVP or Q06-Q23, QC0 or QC1 balance for calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2172-2023-year-end-adjustment-members-nys-legislatureOpinion 2001-8
… of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … in the State. The Division assesses and certifies nursing home compliance through unannounced, on-site inspections, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesA Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfBoom or Bust? Federal Relief Aid and Local Government Finances in New York State
Boom or Bust? Federal Relief Aid and Local Government Finances in New York State
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-cliffs.pdfOpinion 92-14
… in contemplation when it provided in Section 20 that the funds shall be returned to the owner 'upon the discharge of … provisions of CPLR, §8010 are applicable to a deposit of funds made pursuant to section 20 of the Lien Law because … simply shifted from the real property in question to the funds so deposited with the county treasurer ( Hafker v Henry …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 92-4
… and Expenditures (supervised physical fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its active volunteer firefighters so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Village of Suffern – Budget Review (B24-6-3)
… pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed $5 million to … Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Town of Wethersfield – Capital Project (2025M-46)
… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46