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Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for school district to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Unified Court System Bulletin No. UCS-343
… union dues increase for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to … to $20.00. Effective Dates: Changes will be effective in paychecks dated May 8, 2024. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancState Agencies Bulletin No. 2231
… not affect production resources. Effective Dates: May 20, 2024 OSC Actions: Prior to the implementation of Exadata, and … new PS Query access requests beginning on Friday May 10, 2024. Users with access to PS Query only will be set up with … conversion. All users will use the PayServ application link to access queries. Beginning on May 17, 2024, OSC SSG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateState Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … Enterprises (MWBE) Program (2014-S-13) State agencies and public authorities must file a master goal plan or an update by Jan. 15 of each year. Such plans must also indicate the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsConstitutional Amendment on Debt
… RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 of the constitution, in relation to authorization of debt to respond to acts of terrorism, a limit on the total amount …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtDutchess County – Contract Monitoring (2023M-142)
… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Park Accessibility for People With Disabilities (Follow-Up)
… (Report 2021-N-7) . About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … spaces. Parks maintains about 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly … The objective of our initial audit, issued on March 22, 2023, was to determine whether Parks facilities were …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followNew York Local Government Assistance Corporation
… The goals are identified as follows: The issuance of up to $4.7 billion in long-term Corporation bonds to finance certain local assistance payments due from the … amounts necessary for the issuance of such LGAC bonds) to help eliminate the State’s reliance on the annual issuance …
https://www.osc.ny.gov/debt/lgacOversight of Child Protective Services (Follow-Up)
… to encourage more complete reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, protect children from further abuse or maltreatment, and provide rehabilitative services. OCFS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followRFP#0001 – Online Financial Literacy Program
… The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in the … links: Request for Proposal (Amended 4/11/25), in PDF Forms Only (Amended 4/11/25), in MS Word format Amendment #1 …
https://www.osc.ny.gov/procurement/rfp-0001Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight … in the records. Seven monthly reports and remittances to the Town Supervisor (Supervisor) and other agencies were …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19CUNY Bulletin No. CU-833
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increaseEast Ramapo Central School District – Budget Review (B25-5-2)
… providing for an additional 4.38 percent increase, or $6.8 million, to the 2024-25 tax levy, which was ultimately … financial statement audit for the 2023-24 fiscal year revealed $31.3 million in unassigned fund balance … $136.2 million may be overestimated by as much as $23.6 million. The transportation appropriation of approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Oversight of Select High-Technology Projects (Follow-Up)
… ESD undertakes projects intended to generate employment and economic benefits and provide financial assistance to companies locating or …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for Federal awards. … General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In 1985, the OMB … Circular A-128, Audits of State and Local Governments to provide guidance to state and local governments in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Compliance With School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the 19 … (SAVE) Act was signed into law in 2000 in an effort to promote a safer and more effective learning environment …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followCity of Yonkers – Budget Review (B25-6-6)
… related justification documents are in material compliance with the requirements of the Fiscal Agent Act (Chapter 488 of … appropriation at a level that will provide the City with adequate funding for any significant unforeseen costs. … …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf