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About the Office Rack Card (English)
Information on and responsibilities of the State Comptroller's office
https://www.osc.ny.gov/files/about/pdf/about-the-office.pdfState Fiscal Year 2022-2023 Report on Preschool Special Education
State Fiscal Year 2021-2022 Report on Preschool Special Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2022-23.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2024-25
Enacted Budget Financial Plan Report: State Fiscal Year 2024-25
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2024-25.pdfSpending Information for State Agencies - Through March, 31, 2022
Spending Information for State Agencies - Through March, 31, 2022
https://www.osc.ny.gov/files/reports/excel/crf-detail-spending-03-31-22.xlsxWestmoreland Central School District – State Transportation Aid (2017M-220)
Westmoreland Central School District – State Transportation Aid (2017M-220)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-westmoreland.pdfPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-palmyra-macedon.pdfCensus Response Rates
Census fact sheet for New York State response rates.
https://www.osc.ny.gov/files/local-government/pdf/2020-census.pdfNew York State County Sales Tax Collections by Region
New York State County Sales Tax Collections by Region
https://www.osc.ny.gov/files/local-government/publications/pdf/08salestax.pdfThe Economic Impact of Higher Education in New York State, October 2010
In New York State, higher education is a major industry.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-economic-impact-2010.pdfSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfKendall Central School District – Capital Project (2017M-194)
… by an elected five-member Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Belfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… completed and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
Determine whether the Fairview Fire District District Board of Fire Commissioners Board and officials properly managed the Districts financial operations and were transparent
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Otego-Unadilla Central School District – Financial Condition (2013M-84)
… to adopt budgets that included annual real property tax levy increases even though the District had funding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… for a five-year period but this plan does not include information related to funding and maintaining the individual … three- to five-year period that addresses the anticipated timeline for completion of capital improvements, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Management of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate … management control over GSF accounts. Key Finding DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim