Search
Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of licensing …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleSelected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … and Development Authority, NYPA, and the Department of Environmental Conservation. Charge NY 2.0, a successor to … whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. The audit found that NYPA did not …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOpinion 94-3
… of town special districts upon petition and, in the case of the establishment or extension of special districts … the street, highway, private road or right-of-way. In the case of an improvement to a private road, the town must … for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a permissive referendum (Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Audit of the Tuition Assistance Program at Pratt Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), with campuses in … years ended June 30, 2012, the school certified 2,550 TAP awards totaling $3.9 million that were paid to Pratt on … students. We reviewed a sample of 50 randomly selected TAP awards paid for 49 students, as well as other awards paid to …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… The former Director operated an extensive adult and youth recreation program from which he misappropriated … established by the City Comptroller’s office and require dual signatures for transactions. … City of Binghamton …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… General's Public Integrity Bureau. This case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfAccounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfApplication for a Social Security Card
Application for a Social Security Card
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-2060-attachment-2.pdfRequest for Estimate (RS6030)
To request an estimate of your pension benefit under each of the standard retirement options, NYSLRS members use form RS6030.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6030.pdfApplication for Social Security Card
agencies-bulletin-agencies-1857-attachment-2.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-agencies-1857-attachment-2.pdfLife Changes: A Guide for Retirees
Retirees this guide will help you understand your benefit payments the services we offer and what information you need to keep up-to-date.
https://www.osc.ny.gov/files/retirement/publications/pdf/1705-guide-for-retirees.pdfAccounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfInstructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfRegistration for Advanced Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/advanced-accounting-school-registration.pdf