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Profile of Nonprofit Organizations in New York State, December 2016
Nonprofit organizations provide a variety of services to New Yorkers in a wide range of areas including health care, social services, education, and the arts.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-nonprofit-2016.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfNew NY Broadband Program (Follow-Up) (2024-F-10)
To determine the extent of implementation of the three recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f10.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… the financial hole we were in when I took office. I look forward to working on a corrective action plan with the … counties in the state that have issued short-term debt to address cash flow needs over the last five years. Auditors … on short-term borrowing; Adopt budgets that provide for financing recurring expenditures with recurring revenues; …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressInteractive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Opinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … with public hearing requirements, may enter into a lease to permit a mobile communications company to use a …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… to access appropriate services. District officials agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by State Comptroller Thomas P. … vulnerabilities. With the President proposing funding cuts to programs that help keep drinking water safe, the state and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies about important dates involved in the payment process as well as the payment terms available in the … The purpose of this section is to provide guidance to agencies about important dates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewXII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … The purpose of this chapter is to provide the procedures and guidelines Business Units need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsUse of Federal Funding for Election Technology and Security
… Objective To determine whether the Board of Elections utilized available funding from the 2018 Help … 2018 to February 11, 2021. About the Program The Board of Elections (BOE) is responsible for administering and … responsibilities, the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityOpinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … for by law, must be invested by the school district in accordance with General Municipal Law, §11. Endowment …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 89-38
… of a retiree who agrees to elect to receive the "zero option". This is in reply to your letter concerning the … retired school district employees who elect the so-called "zero option" under the Retirement and Social Security Law. … spouse at the level the retiree received under the "zero option". You ask whether the program would violate the …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47State Agencies Bulletin No. 2214
… Purpose: The purpose of this bulletin is to inform agencies of the procedures for reporting Line Number changes and to … The purpose of this bulletin is to inform agencies of the procedures for reporting Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025Delaware County – Court and Trust Funds (2022-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer 1 … appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Columbia County – Court and Trust Funds (2014M-353)
… 15 instances of abandoned property that were not turned over to the State Comptroller. The County Clerk’s … Ensure that all moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353