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Opinion 90-4
… BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- … 22-2200: A village may dredge a privately owned pond within the village where such pond is an integral part of the village's drainage system and …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 91-42
… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … §10-1008). Moneys paid to the village fire department as, for example, membership dues, foreign fire insurance tax … funds from the department to the village treasurer for investment purposes. While municipal corporations are …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 93-7
… be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner prescribed in … 3, 1993 Geoffrey E. Chanin, Esq., Chief Assistant County Attorney County of Orange …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Wall Street Bonuses Edge Up in 2014
… profitable for six consecutive years, including the three best years on record; and Securities-related activities are a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XIX.1 Overview – XIX. Project Costing (PCIP)
… business needs. The Enterprise Enhancement Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project Costing module to associate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewMedicaid Program – Cost of Pharmacy Services Under Managed Care
… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is … effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential … To determine whether the Office of Mental Health OMH is …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawPark Accessibility for People With Disabilities
… free concerts, world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesSUNY Bulletin No. SU-341
… Purpose The purpose of this bulletin is to notify agencies of the steps required to accurately process NYSTRS refunds and arrears as part of … in NYSTRS, Plan Type 86, who owe arrears or are entitled to refunds associated with the 2021-2022 NYSTRS … The purpose of this bulletin is to notify agencies of the steps required to accurately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateTown of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Village of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Keene – Records and Reports (2024M-27)
… – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Keene Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating costs in the years ahead. However, the city’s ability to cut … fiscal and operational challenges. The city is limited in where it can make adjustments, and all stakeholders will …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Local Sales Tax Collections Grew 5.1% in November
… York City’s collections totaled $815 million, an increase of 5.8%, or $45 million. County and city collections in the … totaled $887 million, an increase of 4.4%. Nearly all (55 out of 57) counties experienced year-over-year increases. … amounts are based on estimates of what each municipality is due. In the third month of each calendar year quarter, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.84 billion for the month, up $41 … volatility in sales tax collections warrants caution for local governments as they finalize their budgets for next …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
RPF 23-15 - Amendment #1
The Office of the State Comptroller (“OSC”) is seeking mainframe technical support services solution to assist OSC in administering IBM zSeries hardware and associated technology.
https://www.osc.ny.gov/files/procurement/pdf/rfp23-15-amendment-1.pdfNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfLicensing and Monitoring of Proprietary Schools (Follow-Up) (2023-F-1) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f1-response.pdf