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Elementary and Secondary Education – 2022 Financial Condition Report
… federal aid programs, including $1.6 billion from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4.4 billion from the Coronavirus Response and Relief Supplemental Appropriations … 2022-23 budget votes with seven districts failing on the first try, compared to five last year. Student Performance …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationMedicaid – Federal Funding and New York
… Number 93778 is a health insurance entitlement program for lowincome adults and children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycChart of Accounts Query
… Presents the account codes that are valid for Annual Financial Report AFR reporting by year …
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryOperational Advisory No. 28
… agencies should verify that the following is in place: SFS funds should have sufficient cash balance to make any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… Town of Guilderland (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 … Area Counties are authorized to share some of their sales and use tax collections with certain local governments. The … is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Legal and Regulatory Authority To Do Business
… a prospective vendors legal and regulatory authority to do business …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessState Police Bulletin No. SP-193
… Purpose To notify agencies of an increase in dues for PBA of the NYS Troopers, Inc. Affected Employees Employees in Bargaining … request of the PBA, OSC has implemented a change in dues for employees in Bargaining Units 07 and 17. The new rates … To notify agencies of an increase in dues for PBA of the NYS Troopers Inc …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-193-police-benevolent-association-pba-new-york-state-troopers-inc-duesSUNY Bulletin No. SU-268
… Unit 08 who meet the eligibility criteria and are selected by the campus President Background Chapter 263 of Laws of … President and may be made to employees who are incumbents on the payroll on 6/30/2018. Effective Date(s) SUNY System … Lump Sum Payments. Eligibility Criteria Employees selected by the campus president who meet the following criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsOpinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 95-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire … foreign fire insurance tax moneys to purchase a personal computer to be used for department purposes and to pay for a … fire insurance tax moneys to purchase a new personal computer to be used for various department purposes, and to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewMonitoring of Select Programs
… not receiving services. The 2020-21 New York State budget allocation of $261,541,500 for NYSOFA’s Community Services … of AAAs may undermine this goal. While the initial fund allocation in 2019-20 was based on AAAs’ reported Unmet Need … – NYOFA did not reassess AAAs’ Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for the 2020-21 school budget year, after in-person voting was temporarily suspended and replaced with absentee … modestly — with 73.1 percent of those casting a ballot voting in support of the 2019-20 budget and 69.0 percent voting in support of the 2020-21 budget — a 4 percentage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meets the requirements of the District’s Purchasing Policy 1 before approving them for purchase. The claims … confirming that each purchase conforms with the Purchasing Policy before approving them for final payment. Cafeteria … Summary Although the Superintendent knew that District policy prohibited District employees from using …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Comptroller's Oversight of State Contracts
… Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has … resulting in hundreds of millions of dollars in savings for taxpayers each year. As government contracting expands in … For more than a century the Comptrollers Office has conducted …
https://www.osc.ny.gov/state-agencies/contracts/oversightState Public Health Emergency Medical Stockpile
… General Services (OGS) have taken during the procurement process for medical equipment for public health emergencies … how to participate effectively in the State’s procurement process. Key Findings To compete for the purchase of medical … pandemic, the State took steps to expedite its procurement process, out of alignment with OGS Procurement Services’ …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Schneiderman, Comptroller Thomas P. DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for … The federal investigation, conducted by the United States Attorney’s Office and the Albany Division of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdf