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Review of the Financial Plan of the City of New York - March 2009
Just a few years ago, New York City posted record budget surpluses, but now the City is facing its greatest fiscal challenge in decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2009.pdfAudit Findings: Improvements Needed to Mitchell-Lama Program
The Office of the NYS Comptroller found 2.9 million New York households-38.9 percent-were housing cost-burdened in 2022, the highest rate among states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/improvements-needed-to-mitchell-lama-program.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfMTA Weekend Ridership Trends
The COVID-19 pandemic caused steep drops in ridership at the Metropolitan Transportation Authority (MTA), a trend experienced by transit systems across the country.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2027.pdfNew York State Accounting System User Procedures Manual
… DISTRICT OFFICE 11715 WHITE PLAINS DISTRICT OFFICE 11716 MANHATTAN DISTRICT OFFICE 11717 STATEN ISLAND DISTRICT OFFICE … PSYCHIATRIC CTR 50070 KINGS PARK PSYCHIATRIC CENTER 50080 MANHATTAN PSYCHIATRIC CENTER 50100 MIDDLETOWN PSYCHIATRIC … HEIGHTS UNIT 50520 BROOKLYN CHILDREN'S PSY CTR 50530 MANHATTAN CHILDREN'S PSYCH CTR 50540 MARCY CHILDREN'S …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualComptroller DiNapoli Releases State Audits
… Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not comply with SED’s … that it applied the full, correct amount of interest to the Court and Trust accounts. In a follow-up, auditors … in drug rebate and discount revenue that was not credited to the Department of Civil Service for the period Jan. 1, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… For every dollar New York sends to Washington D.C., it … 91 cents back in federal spending – compared to a national average of nearly $1.22, according to a report released today … and the continuing imbalance raises questions about equity for New Yorkers. Our Congressional delegation has pushed hard …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonComptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … Limited-Competition Contracts (2013-N-2) Auditors found ACS officials did not always comply with the Procurement … Overpayments for Services Also Covered by Medicare Part B (Follow-Up) (2015-F-5) DOH officials have made minimal …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-32
… in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town … TOWN LAW, §§30, 116(13): A town board may determine to place an advertisement in a newspaper for the purpose of … clerk. You have asked whether it is a proper town expense to publish an advertisement in a local newspaper stating the …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… opinion. BONDS AND NOTES -- Permissible Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE LAW, §226; GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, §11.00(a): A … a building to house the State Police, we note that General Municipal Law, §72-h provides broad general …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Business Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if you are an independent medical examiner, you may be … If you are an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent medical examiner you …
https://www.osc.ny.gov/retirement/business-partnersDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… (SED) found many local school districts maintain waitlists for services because there are not enough providers, and … development, and delays can have long term consequences for their academic futures,” DiNapoli said. “Too many … that responded to an audit survey, 83% said they have a waitlist for services. In site visits to an additional 40 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 89-57
… town board may authorize the superintendent of highways to utilize town highway equipment and personnel to repair and improve a village street of a village located … agreements between the town and village are not subject to competitive bidding requirements. 1971 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… town within the county. The other newspaper is published daily, mailed as second class matter and has a paid …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-15
Whether a county is required to provide benefits pursuant to General Municipal Law 207c to a deputy sheriff who has been determined partially disabled in a workers compensation proceeding
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2002-15
… Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on … for street lighting in a town and for maintaining a building used as the town hall are raised by taxes levied on … or town outside village, basis. We are informed that the building used as the town hall is owned by the town, used for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter. Some examples of Hybrid journal … Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… Comptroller’s (OSC) record retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will require access to documentation from the Business Unit to support information that is entered into the Statewide … Comptrollers OSC record retention requirements related to vendor registration in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the following criteria: A … It is considered a best practice for State agencies to close purchase orders associated with contracts in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contracts