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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfCOLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly … The objective of our examination was to determine whether the cost of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… The Office for People with Developmental Disabilities (OPWDD) has not ensured that … agency's disabled clients," DiNapoli said. "The disregard for safe driving is troubling, both for the clients and the … The Office for People with Developmental Disabilities OPWDD has not …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdfFood Safety Monitoring
… of 45 of these new establishments found, on average, that license applications had been on file for almost six months. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringOpinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and … January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a … The purpose of our audit was to review nonpayroll cash disbursements and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain … the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization … Setting preschool special education service to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualHenderson Fire District – Financial Activities (2025M-67)
… 2024 budget was $358,332 and primarily funded by real property taxes. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… the ports of Albany, Ogdensburg, Oswego, and the gateway metro port in Buffalo: municipal airports, privately owned … only located in Albany, Ogdensburg, Oswego and the Gateway Metro Port in Buffalo, etc.) must be for public …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366State Agencies Bulletin No. 1833
… Purpose The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing … The purpose of this bulletin is to inform agencies of OSCs upcoming automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1833-april-2020-increase-location-pay-downstate-adjustment-and-location-payForms for State Agencies and Employees
… PDF AC 3268‑S Simplified Renewal Agreement Word AC 3269‑S State of New York Multi-Year Agreement Word AC 3270‑S … Procurement Record Checklist Word AC 3271‑S New York State Consultant Services Contractor's Planned Employment … and defined ( PDF ) Fillable PDF AC 2397 Voucher Charge Continuation with Tail Fillable PDF AC 3253‑S Claim for …
https://www.osc.ny.gov/state-agencies/formsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… of Robert J. Schusteritsch, 71, a resident of the state of Florida, for the crimes of Grand Larceny in the Second … summer, Schusteritsch was arrested in his home state of Florida and transported to Albany County, where he was … thanked the Charlotte County Sheriff’s Office in Florida for their assistance. The Comptroller’s investigation …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… economic development, business investment and job creation in New York. The Public Authorities Law (PAL) requires it to publish, at least annually, a report … published a detailed report on its real estate portfolio in December 2022 after the current audit began. Before that …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below