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VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… our pension system will be rooted out,” DiNapoli said. “My thanks to DA Fitzpatrick and Superintendent James for their partnership … from the State Comptroller’s Office for their devoted work on this investigation. Mr. Glinski knowingly defrauded the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherOpinion 89-50
… article VIII, §1 to expend municipal moneys to maintain, repair or improve private property because the expenditure … stated that, pursuant to Town Law, §64(11-a), a town could repair a privately-owned dam built across a river which runs … that, pursuant to its general police powers, a town could repair a defect in a private water or sewer line representing …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Debt Impact Study: January 2013
This report examines New York State’s shrinking debt capacity, resulting in part from misuse of borrowing in past years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/debt-impact-2013.pdfContract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire … Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fOpinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when … Whether in the proposed formation of a joint fire district containing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Town of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fMinority- and Women-Owned Business Enterprises (MWBEs)
… participation. Get Certified In order to take advantage of the State’s MWBE program, you must first certify your … Common Retirement Fund. Learn More Get Help The Division of Minority and Women’s Business Development (DMWBD) provides … Business Enterprise Procurements Summary of Article 15-A of the Executive Law MWBE Waivers Granted …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesSUNY Bulletin No. SU-55
… Purpose Employees in Bargaining Unit 28 are now eligible to participate in the TIAA … code 404). Affected Employees Employees in Bargaining Unit 28 Effective Date Immediately OSC Actions None Agency … Employees in Bargaining Unit 28 are now eligible to participate in the TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeProperty Tax Cap Property Tax Cap Instructions
Detailed instructions are found in this document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions.pdfTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller … York City Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support of the use of shareholder proposals as an essential tool in …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfAverage Estimated Costs for County and Town Special Improvement Districts
Please find attached a listing of the average estimated cost thresholds.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/average-estimated-costs.pdfAverage Estimated Costs for County and Town Special Improvement Districts
AVERAGE ESTIMATED COSTS FOR COUNTY AND TOWN SPECIAL IMPROVEMENT DISTRICTS
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2024-average-estimated-costs-for-county-and-town-special-improvement-districts.pdf