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Wyandanch Union Free School District – Budget Review (B24-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/wyandanch-school-district-b24-7-2.pdfWyandanch Union Free School District – Budget Review (B21-7-1)
The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyandanch-budget-review-b21-7-1.pdfWyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br-20-7-7.pdfTown of Oneonta – Town Clerk (2021M-59)
… collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59State Agencies Bulletin No. 2017
… as paychecks will not be released by the Division of the Treasury until the Legislature passes and the Governor signs … the paycheck dated April 7, 2022 via the PayServ Bulletin Board and New York State Payroll Online (NYSPO). Agency … and updates. Agencies should notify the Division of the Treasury if special handling of paychecks is needed upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… an educational path to many who otherwise couldn’t attend college, but limited options may make it harder to graduate … one in each borough, as of the fall 2017 semester: the College of Staten Island, Lehman College, Hunter College, New York City College of Technology …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… includes New York City, Long Island, and certain Hudson Valley counties – imported over $103 billion in goods from … markets for goods or need to alter strategies to direct production towards domestic uses. DiNapoli’s office will …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesIX.3 Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/chapter-ix/ix3-establish-maintain-federal-grants-sfs-non-onboarding-agenciesTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42 percent) in the general fund and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144State Agencies Bulletin No. 2025
… of Transportation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units who … ID 17XXX) or the Office of Parks, Recreation, and Historic Preservation (Department ID 49XXX) who routinely …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Interagency billing is a process that allows agencies to bill each other, settling bills without the need for a paper … Agency Bills an Online Agency The Billing Agency creates a bill for the customer (Billed Agency) in the SFS Billing … Two accounting transactions will be created when the bill is created: A receivable “open item” is created in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingExamination of Payments the Department of Education (SED) made under Contracts C813016, C81403A, T815055, and T816040
We examined payments the New York State Education Department (SED) made under contracts C813016, C81403A, T815055, and T816040 to the not-for-profit entity, Tou
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-01.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… food from our farmers.” “Over the last several months, my colleagues in the legislature and I have been working hard … particularly gratified that the report concurs with me and my colleagues that the decision to merge the funding for … of groceries, families are struggling to get by. It is my hope that the recommendations outlined in State …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingState Agencies Bulletin No. 648-A
… Trainees who are in Department 10410 are not eligible for this Cash Advance Payment Background Pursuant to Chapter … and Police Benevolent Association (NYSCOPBA) and provides for salary increases and other payments for those employees covered by the award. Due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01XII.5.D Selecting the Appropriate Location – XII. Expenditures
… to a vendor, agencies must select a vendor location. In the Statewide Financial System (SFS), a vendor location is a … must select a Location with a blank payment method. When sending a check, Agencies should be sure the Location …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationOpinion 90-44
… and salaries", but does not define these terms (see, e.g., Village Law, §5-500). In the absence of a statutory … including both salary or wages and fringe benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; … (emphasis added) and most fringe benefits, such as health insurance, are non-cash benefits not ordinarily …
https://www.osc.ny.gov/legal-opinions/opinion-90-44NY-Sun Incentive Program
… Authority (Authority) achieved the objectives required by the Public Service Commission for the NY-Sun Incentive … with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun … enough to power approximately 400,000 homes in the State, by 2023. In addition, the goal of NY-Sun is to help establish …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programVillage of Churchville – Financial Management (2025M-128)
Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/churchville-village-2025-128.pdfDiNapoli Releases Subway Ridership Dashboard
… online tool using subway ridership data that details where straphangers are, and are not, returning to the subway … putting money into the fare box right now are the ones who can least afford to lose service or pay more for it. This … are: Dashboard Interactive Subway Ridership Dashboard Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboard