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State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve oversight to … are safe from harm." In New York City, ACS is responsible for ensuring the safety of children who are placed in foster … with relatives or with foster parents approved by not-for-profit, community-based voluntary agencies. The agencies …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenReport on the State Fiscal Year 2014-15 Enacted Budget Financial Plan and the Capital Program and Financing Plan, July 2014
New York State ended State Fiscal Year (SFY) 2013-14 in its strongest financial condition since the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2014-15.pdfPayroll Bulletin Agencies P-306 attachment
The deduction for the Civil Service Employees Association Permanent Life Insurance program has been separated from the Auto/Home deduction (code 324). This change was effective in Payroll Period 25 ending March 10, 1982 for Administration Agencies and March 17, 1982 for Institutions.
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-306.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfSpencerport Central School District – Employee Benefits (2025M-65)
… payments are an employment benefit generally granted in collective bargaining agreements (CBAs), individual … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Oversight of Industrial Hemp (Follow-Up)
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage … and up-to-date accounting records; providing financial reports to the Board and preparing and filing the Town’s AFR. … records and provide the Board with monthly financial reports with reconciled cash balances so the Board can …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the … BFS reflects a comparison of the original and revised cash basis financial plan with the actual cash receipts and disbursements for the year. The cash basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationIX.12.H Key CMIA Documents – IX. Federal Grants
… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer will be the Office … Employees All New York State employees who receive Direct Deposit Advice statements Effective Date(s) Direct Deposit Advice statements dated February 15, 2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… released today by New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and more funding for … to $3.3 billion, an amount equal to 3.7% of General Fund spending. The enacted budget includes authorization to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetCity of Yonkers - Budget Review (B21-6-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7City of Troy – Budget Review (B21-5-10)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … the proposed budget includes the purchase of equipment and/or vehicles for the general fund totaling $3,354,500. … the proposed budget includes the purchase of equipment and/or vehicles for the water fund totaling $220,000. However, …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Local Government Financial Data Release Dates
… according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) … on a quarterly basis for 5 years after the original release date. Data for individual local governments and … Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… great strides putting in place a program that will benefit veterans, New York state and taxpayers alike,”DiNapoli said. … owners must have received a service-related disability rating of 10 percent or greater from the U.S. Department of Veterans Affairs. In 2015, OGS launched the program with a pilot group …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startAsset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) Section 1349 and created a new General … by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on … or Emailed to our Data Management Unit via the following email address: [email protected] If you have any questions …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundOpinion 2007-8
… -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of … an audit requirement on a fire company that provides fire protection by contract to a town fire protection district. A fire protection contract with a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Food Metrics Implementation
To determine if the Office of General Services is properly tracking and reporting New York State food purchases in compliance with the State Finance Law
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementation