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Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58The Economic Impact of the Great Outdoors
… New Yorkers prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, … billion in compensation. While New York ranks fourth in the nation on Gross Domestic Product (GDP) generated by … outdoor recreation represents a more significant part of the economy in nearly every other state. As outdoor …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Enroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalState Agencies Bulletin No. 1257
… PayServ users with changes in PayServ resulting from the planned upgrade to PayServ v 9.1. Effective Date(s) … July 22, 2013 Background One objective of the upgrade from PayServ 8.9 to PayServ 9.1 was to remove costly … in agencies receiving an increased number of questions from employees. A separate bulletin will be issued with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1257-payroll-system-upgrade-changes-payserv-91DiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… 2014. Auditors reviewed supposed duplicate complaints from 25 buildings with 869 heat and hot water complaints made in … often resort to space heaters, ovens or other potential fire hazards to keep warm. The audit also found HPD was often … cases, the audit found HPD settled with owners for amounts below the minimum penalty and, even then, often never …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignoredDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… with disabilities, but an audit released today by New York State Comptroller Thomas P. DiNapoli found many young … faced delays in care. The audit recommended the New York State Department of Health (DOH) improve its management of … In addition, auditors identified disparities across the state in the availability of providers and access to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesTown of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town … Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget gaps and risks in the coming years, according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadOpinion 91-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Laws of NY, §§1486, 1491). The park district has no authority to contract indebtedness in its own name … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10The North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine for their communities and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… matching also compares the voucher to receiving and inspection information. Enforcing matching on every voucher … is matched against the purchase order, receipt, and inspection (where applicable). Business Units should refer to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleThe Tourism Industry in New York City
… Reigniting the Return April 2021 PDF Version Highlights In 2020, the 10-year period of record growth in tourism came to an end, and the number of visitors to New York City fell by 67 percent to … In 2020 the 10year period of record growth in tourism came to an end …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrFinding the “Fun” in Refunds
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-2.pdfUnclaimed Funds in the Bronx
Breakdown by neighborhood of unclaimed funds in the Bronx.
https://www.osc.ny.gov/files/press/pdf/unclaimed-funds-bronx-2015.pdfCUNY Bulletin No. CU-621
… – Rate Increases Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … sequence number. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213