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Public Posting of Certain Contracts
… emergency and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Memo Bill … emergency and exempted contracts which are otherwise subject to the approval of the State Comptroller …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? … our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Investigation of Housing Discrimination Complaints
… and tracked in DHR’s Law Manager Case Management System (CMS) for housing discrimination complaints. According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing … (70%) where an investigator reached a cause determination, CMS records did not include evidence that DHR completed all …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsAudits of Local Governments & Schools
… us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsOversight of Registered Apprenticeship Programs
… of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … registered apprenticeship programs (Programs), which are formal training relationships between an employer and … requires 1 or more years of on-the-job training and hands-on work experience supplemented by related instruction …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Message from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many New … are still over 250,000 New Yorkers for whom broadband service is unavailable in their neighborhood, and even more … broadband available at home. 5 Importantly, at least one provider offering broadband of at least 250/25 Mbps speeds is …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersState Agencies Bulletin No. 1852.1
… temporary relief for employers and employees using the automobile lease valuation to determine the value of an employee’s personal use of an employer provided automobile. Affected Employees Employees with … three (3) years. Note: Agencies who originally used the automobile lease valuation rule to calculate the value of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… tax revenues and incorrectly estimated the amount of fund balance that would be available to finance operations. After the Board appropriated a portion of fund balance for 2012 operations, the general fund had a remaining deficit unreserved fund balance of approximately $748,000, and the highway fund had a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 for 2009 and $107,609 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed … The water and sewer funds relied on interfund advances from the general fund to help finance operations. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. … the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the LDC claimed the remaining …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2013 through June 17, 2014. Background The Town of Blooming Grove is located in Orange County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved by the … bid of 3.650%. Series 2025B Taxable Bonds to Wells Fargo Bank, National Association with a true interest cost bid of … here: https://osc.ny.gov/press/docs/bond-sale-summary-2025 . The Series 2025A Tax-Exempt Bonds, the Series 2025B …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bonds