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East Ramapo Central School District – Budget Review (B21-5-4)
… Central School District’s (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up … officials, SED officials, and members of the New York State Legislature requested our Office to complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … found that while most water systems had submitted plans, a number of them were over a decade old and some had never …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersOpinion 88-71
… us that the unpaid water rents have not yet been relevied with the city taxes. You inquire whether the city, in the … Law authorizes a city "[t]o contract and be contracted with and to institute, maintain and defend any action or … are not prohibited from settling cases if they act with competent authority, in good faith, and for sufficient …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Review of the Financial Plan of the City of New York - December 2003
One year ago, the City projected a $6.4 billion budget gap for FY 2004 and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2004.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2022 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-fsms-munis.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2021 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2021.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/Fiscal-Stress-Monitoring-System-Municipalities-Fiscal-Year-2021-Results.pdfFiscal Stress Monitoring System - Municipalities: Fiscal Year 2019 Results; Fiscal Year 2020 Risks
This snapshot highlights the results for counties, cities, towns and villages that reporting for local fiscal years ending (FYE) 2019.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/munis-fiscal-year-2019-results-fiscal-year-2020-risks.pdfLimnes Contract Rejection Letter
Comptroller's rejection letter of Department of Transportation (DOT) contract with Whitestone, N.Y.-based Limnes Corp. for $4.7 million for painting bridges.
https://www.osc.ny.gov/files/press/pdf/limnes-contract-rejection.pdfOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOversight of the Pesticide Reporting Law
To determine the accuracy and completeness of the Department of Environmental Conservations pesticide reporting database from selfreported information received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 and to determine the status of the
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawReal Property Portfolio
… inventory of real property and dispositions for the fiscal year ending incomplete iterations of its property list. Some …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioState Agencies Bulletin No. 2280
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: The Office of Employee Relations (OER) memorandums dated 10/11/2024 to the Department of Environmental Conservation; Office of Parks, Recreation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… and the ordered restitutions of over $50 million in public funds. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127DiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… during an audit of the Town of Marion Court Fund, which found court fees were not always being deposited. A …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesAccess Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… the State, he or she must submit a check to the agency to refund the amount owed (please refer to Section 10.B - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetTravel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesDetails About the Audit Process
… the reasons why. Back to Top Follow-Up Engagements About a year following the issuance of a final report, we may …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processXVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … which maintain their own accounting systems but which report pursuant to State laws and regulations promulgated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview