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New York State Fiscal Reform and Accountability Act
… certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actCity of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Town of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to … the accumulated deficit in the Town’s general fund as of December 31, 2007, December 31, 2008 and December 31, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Troy – Budget Review (B21-5-10)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10XVI.3.H Materiality – XVI. Financial Reporting
… requires the use of professional judgment to assess the quantitative and qualitative circumstances surrounding each … requires the use of professional judgment to assess the quantitative and qualitative circumstances surrounding each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… revenues for State AIM funding and traffic and parking ticket fines may not be fully realized. City officials … estimates for State AIM funding and traffic and parking ticket fines throughout 2021 and develop a plan to balance …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
The purpose of our audit was to review the establishment and use of the Towns reserve funds and to examine internal controls over the Towns Justice Courts fi
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330CUNY Bulletin No. CU-682
… Purpose The purpose of this bulletin is to notify CUNY of the increases to the Public Safety Arms Differential (CAD) and the Special Assistant for Events (SAFE) Team Leader differential (CSF) for certain … entered by CUNY during Institution pay period 6C. CUNY is required to provide a 607 form for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-682-cuny-ibt-2018-2019-additional-pay-increases-and-newDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… of the Olson Group’s COVID-19 report and the need for an independent commission to review the state’s pandemic … COVID-19 pandemic upended the lives of New Yorkers and, for thousands of families, led to devastating losses of loved ones. For us all, and especially for the families of those who died …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseOpinion 93-17
… MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds would be … the issuance of bonds by a non-city school district is subject to referendum when the bonds would be issued to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Review of Advance Contract Payments
… to ensure they expended the advanced funds in accordance with the terms and conditions of the contracts. Background … ensure contractors expended advanced funds in accordance with the terms and conditions of the contracts. SED officials … determine timely whether funds were expended in accordance with the terms and conditions of the contracts. Determine …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health (Department) made for the Creating Healthy Schools … and in accordance with the terms and conditions of the grant contracts. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, … ineffective oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18State Agencies Bulletin No. 2286
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 … with expired forms no longer receive the benefits of the treaty Affected Employees: Nonresident alien employees … The purpose of this bulletin is to notify agencies of a program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in … The purpose of our review was to assess the Village of Montgomerys Villages progress as of July 2024 in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fSUNY Bulletin No. SU-382
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 … with expired forms no longer receive the benefits of the treaty Affected Employees: Nonresident alien employees … The purpose of this bulletin is to notify agencies of a program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, allowing the vendor to … throughout the contract term, they would have been aware of its growing financial difficulties earlier and could have … notice that it would terminate the contract at the end of 2014. DiNapoli’s auditors found that county officials …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayers