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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… pdf] Audit Objective Determine whether Roslyn Union Free School District (District) officials appropriately tracked, … were missing either a serial number or tag number. The fixed asset report did not contain serial numbers for 435 devices; …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentReview of the Five-Year Financial Plan for the City of New York - February 2004
Continued favorable economic news has allowed the City to upgrade its economic forecasts since the November Plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2004.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Mid Island reports to SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… meetings about AWOs with and without the contractor as part of the AWO process. It is also required to document …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… by robust economic growth in recent years, is strong and the out-year budget gaps are relatively small, but the risk of an economic slowdown is growing, according to a report released today by New York State Comptroller … to exceed the city’s initial forecast by $1.1 billion. While DiNapoli’s report identified the potential for slightly …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (2017-S-2) 90-Day Response
To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s2-response.pdfOpinion 89-50
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a … of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d 252 [1970]). Article VIII, §1 …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as … annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, … and Long Island City. “The value of office buildings in New York City is tied to demand for space that comes from …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 2007-8
… and must indicate whether the fire company has filed IRS Form 990 2 and "any report required pursuant to section … of the audit, a certified copy of the audit report in the form prescribed by the State Comptroller must be provided to … Comptroller has not made such a designation to date. 2 IRS Form 990 is a return filed by organizations exempt from …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time … FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … usefulness for abandonment of a refuse disposal area, while in itself not conclusive, is further support for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Park Accessibility for People With Disabilities
… 2015 to October 2022. 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 … world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … including audits of local government entities authorized to issue debt to finance deficits or recent legislation …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processX.6 Overview – X. Guide to Vendor/Customer Management
… These Vendor IDs cannot be used when creating a contract on the SFS. Use the Single Payment Vendor Request Form. Use a … Vendor IDs may only be used by the agency authorized to do so. Use the ‘11’ or ‘10’ Vendor ID assigned to the debt … by all agencies for all emergency payments and does not have to be requested. Use a Single Payment Voucher when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewWhat is the Real Property Tax Cap?
… Local governments, citizens and the Office of the New York State Comptroller (OSC) play important roles in the … Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time … New York State Office of General Services does not apply to a purchase from the State contract vendor upon terms and … taxpayers receive the benefits of competitive bidding, while saving administrative costs attendant to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… bus drivers. The Department of Motor Vehicles (Department) is responsible for overseeing the Article 19-A Program …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followOpinion 92-34
… This opinion represents the views of the Office of the State Comptroller at the time … payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and … imposed pursuant to Vehicle and Traffic Law, §1809-a, while retaining the underlying parking fines. As subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-92-34