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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… process includes in-depth cost-benefit analyses based on reasonable assumptions. However, there is no effective … are tracked. PILOT amounts are adjusted annually based on performance. Key Recommendation Improve the current …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

Orleans County – Department of Social Services (2012M-222)

… income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance every … six months. However, we were unable to determine if child care was only provided when the client was at work or school …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)

… the Town’s financial management, oversight of water district financial operations and IT controls for the period … software, separate fund balance records for each water district are not maintained in the software. The Board has … appropriate accounting records and account for each water district as a separate entity. Ensure that officials and …

https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109

State Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

Unified Court System Bulletin No. UCS-257

… Purpose To inform agencies of OSC’s automatic processing of the April 2018 UCS Salary Increases and provide instructions … processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility criteria: Union Name BU Court Officers …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salary

Unified Court System Bulletin No. UCS-275

… increase. Incumbency Criteria Employees who are Active or on an approved leave of absence, and in Bargaining Unit DR, F8, G9, SA, SD, SG, SK, SN, SR, SY or S9 on 3/31/2019 are considered incumbents and are eligible for … Control-D report will be made available for agency use on 04/04/2019 (Administration). This will give agencies time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salary

Opinion 89-35

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the town, but may authorize its chief fiscal officer or officer having custody of town moneys to temporarily … of separate appropriation accounts, preventing funds or appropriation accounts from being overdrawn and, with the …

https://www.osc.ny.gov/legal-opinions/opinion-89-35

Opinion 98-6

… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … of which the supervisor's spouse is the sole proprietor if the contract was entered into prior to the time the … whether there would be a prohibited conflict of interest if the company were to be awarded additional contracts while …

https://www.osc.ny.gov/legal-opinions/opinion-98-6

Opinion 93-23

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Electrical Services … performs work for town and private parties) -- Interest in Contract (chair of planning board in contract with town for electrical services) ZONING AND …

https://www.osc.ny.gov/legal-opinions/opinion-93-23

Opinion 88-38

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

State Agencies Bulletin No. 2344

… is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for … Institution Extra Lag Pay Period 2 paychecks dated 05/15/2025 or the Administration Extra Lag Pay Period 2 paychecks dated 05/21/2025 Eligibility Criteria: Employees who meet the following …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employees

Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)

… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …

https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-human

State Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program

… that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify giving the … companies did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence that several companies actually created jobs and did not simply shift jobs. “New York state gives …

https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-program

Division of Housing and Community Renewal Bulletin No. DH-67

… Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation Services Unit … between the State of New York and the DC-37, provides for a salary increase of two percent (2.00%) for fiscal year 2014-2015 and includes the 2014 RRSU Salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulation

City of Troy – Budget Review (B5-16-15)

… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt … $21,630,000 to liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

Administration of the Article 8-A Loan Program (Follow-Up)

… in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial audit … 2014, examined whether the loans awarded by HPD under the Article 8-A Loan Program (Program) were being used only for … in our initial audit report Administration of the Article 8A Loan Program Report 2013N4 …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-follow

Assessment and Collection of Selected Fees and Penalties (Follow-Up)

… the Department does not have accurate records to show who is required to pay boiler inspection and asbestos-related …

https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-follow

City of Glen Cove – Budget Review (B7-14-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16