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Completing Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfOpinion 88-1
… is no longer needed for village purposes (1982 Opns St Comp No. 82-341, p 432; 1979 Opns St Comp No. 79-29, … 66 NY2d 833, 498 NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 95-14
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) … provided by special act, the members of a volunteer fire department or, if the department is comprised of several …
https://www.osc.ny.gov/legal-opinions/opinion-95-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for … Bureau of Financial Reporting and Oil Spill Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewState Public Health Emergency Medical Stockpile
… responsible for DME procurement decisions at that time, with direction from a consultant who, according to OGS, was … to expedite its procurement process, out of alignment with OGS Procurement Services’ guiding principles. The former … Executive’s chamber dictated the procurement orders, with (according to OGS) the quantity of DME projected by the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileMonitoring of Select Programs
… Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet Need. Of the $30 million in Unmet … nor did it redistribute the unused funds to AAAs most in need. NYSOFA did not always adhere to its policies … reassess Unmet Need allocations based on the AAAs’ most current information available. Take steps to strengthen …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Agencies Bulletin No. 2105
… to their SDF payment amount. Note: Employees in a Nurse 1 title (grade 14) may be eligible to move to a Graduate Nurse … depending on their qualifications. Therefore, OSC will update all employees in a Nurse 1 title to a Graduate Nurse … paid by all agencies in the same Employee Record Number since the effective date of the payment, all retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesState Agencies Bulletin No. 2129
… effective date and used to determine the methodology when calculating the Signing Bonus payment amount. Full … FEE, the agency must determine the percent of time worked. Round the result to four places, multiply by the full payment … must determine what percent of the employee’s obligation was completed between the applicable Evaluation Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… effective date and used to determine the methodology when calculating the Signing Bonus payment amount. Full … FEE, the agency must determine the percent of time worked. Round the result to four places, multiply by the full payment … must determine what percent of the employee’s obligation was completed between the applicable Evaluation Begin Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026CUNY Bulletin No. CU-775
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775.1
… agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline … Blue Collar Agreement between the City University of New York and various unions, including the International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to 1.6 … budget rather than hold a revote. Thirteen budgets for school districts seeking to override the property tax cap … Voter participation for school district budgets statewide more than tripled to 16 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownComptroller's Oversight of State Contracts
… Review Promotes fair competition to ensure the best price and overall value for the State Detects fraud and … contract extensions for technical assistance to increase food scrap reduction and recycling. The Comptroller’s review …
https://www.osc.ny.gov/state-agencies/contracts/oversightTier Status – Career Plan for ERS Tier 2 Members
… ERS Tier 2 members covered by Sections 75f and 75g Tier Status …
https://www.osc.ny.gov/retirement/publications/1508/tier-status