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Opinion 96-13
… of a political subdivision ( cf . Opns St Comp No. 93-16, p 27, discussing a similar provision applicable to service …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Village of Skaneateles – Claims Auditing (2024M-68)
… payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68State Agencies Bulletin No. 1217.1
… Bulletin Supersedes Payroll Bulletin No. 1217 Purpose: To provide clear and consistent requirements for processing salary payments made pursuant to Court Orders, Awards, and Settlement Agreements. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … revenue trends, financial risks and the affordability of new services and/or capital investments. The Board did not … using accounting codes other than those prescribed by the New York State Comptroller’s Office (OSC) which limits the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Audits of Local Governments & Schools
… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … . For audits of State and NYC agencies and public authorities, see Audits . … Local officials use OSC … performance and operations reduce costs and contribute to public accountability …
https://www.osc.ny.gov/local-government/auditsJoin Our Investment Team
… and continuous learning environment The Office of the New York State Comptroller is an Affirmative Action/Equal …
https://www.osc.ny.gov/common-retirement-fund/employmentDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all counties, cities, towns and villages in New York …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetHomeless Services Housing Needs Assessment
… third-party providers to operate them. As of December 31, 2021, the Office of Temporary and Disability Assistance … constant from 2018 through 2022 – ranging from $1.9 billion to $2.1 billion. Key Findings The Office is not … (46%). 5 of 19 cases requiring mental health services (26%). 2 of 13 cases requiring multiple services (e.g., mental …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentSUNY Bulletin No. SU-332
… instructions for processing the April 2021 and April 2022 Retroactive General Salary Increases and July 2021 and July 2022 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesControls Over Revocable Consents
… York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; … standards required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures … an individual or organization the right to construct and maintain certain structures on, over, or under New York …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsValley Central School District – Information Technology (2020M-154)
… use policy. The District did not have a contingency plan to recover in the event of a significant service … the computer acceptable use policy. Adopt a contingency plan so that users know their duties during a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Review of the Financial Plan of the City of New York - June 2013
On May 2, 2013, the Mayor released his executive budget for FY 2014 and the associated four-year financial plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2014.pdfAn Economic Snapshot of Flushing, Queens - September 2011
The neighborhood of Flushing, located in northcentral Queens, has a rich history steeped in religious tolerance and cultural diversity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2012.pdfVillage of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/hunter-village-2023-164.pdfGarden City Union Free School District – IT Asset Management (2023M-161)
Determine whether Garden City Union Free School District (District) officials tracked, inventoried and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/garden-city-union-free-school-district-2023-161.pdfRye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfNorth Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/north-babylon-union-free-school-district-2023-156.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-136.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pembroke-central-school-district-2023-130.pdf