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Islip Fire District – Disbursements (2020M-9)

… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

State Comptroller DiNapoli Statement on Proposed SEC Rule Changes

… "The SEC's proposals are two of the most significant actions to restrict shareholder rights in … accountability." … The SECs proposals are two of the most significant actions to restrict shareholder rights in …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes

Town of Oneonta – Town Clerk (2021M-59)

… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Archived Publications

… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities Challenge Local Governments - 8/12 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Town of Pharsalia – Board Oversight (2018M-59)

… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

DiNapoli: New Yorkers’ Debt on the Rise

… New York in the first two quarters of 2022 and is now the highest on record, exceeding previous highs from 2008. For … Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt in relation to the average personal income … student loan debt. New York’s delinquency rate of 2.1% for consumer debt also exceeds the national average of 1.9%, but …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-rise

II.4 Overview – II. New York State Financial Accounting

… An important element of financial accounting and reporting is the operation and maintenance of an accounting system that … that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing and implementing the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

Town of Summit – Town Clerk (2024M-51)

… – pdf] Audit Objective  Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Village of Sloan – Clerk-Treasurer (2024M-109)

… report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

Village of Earlville – Collections (2024M-128)

… recorded and deposited all collections accurately and in a timely manner. Key Findings  Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… Public Charter School (School) officials procured goods and services in accordance with established policies.  Key Findings  School officials did not procure goods and services in accordance with the established policy and …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Recruitment Events

… University Career & Internship Fair 81-98 170 th St. Jamaica, NY 11432 12pm - 3:30pm 9/18 LeMoyne College Career & … the Office of the New York State Comptroller at an event in your area …

https://www.osc.ny.gov/jobs/events

2020 Annual Report on Preschool Special Education

In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdf

Oversight of the Clean Water State Revolving Fund (2020-S-64)

To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdf

Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response

To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdf

City of Long Beach – Budget Review (B21-7-6)

Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf

Opinion 2000-14

… 48 NY2d 398, 423 NYS2d 466, citing Governor's Memorandum, NY Legis. Ann., 1973, p 303). 3 NYPIRG , supra, involved …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14

State Agencies Bulletin No. 2274

… Purpose: The purpose of this bulletin is to provide agencies with information regarding the potential impact the restructure of certain two-year … using the Action/Reason code of Pay Rate Change/TSC (Title Str), the applicable effective date, and the appropriate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18