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Controls Over Cash Advance Accounts
… money is properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 … the cash is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … Board also has not ensured that procedures are in place for financial recording and reporting. As a result, although …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Troy – Budget Review (B5-16-15)
… 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized to issue … of the City's general fund capital plan remains unfunded. All six of the City's collective bargaining agreements (CBAs) …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15City of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… not comply with one of its resolutions when it failed to bill other municipalities for legal services provided to the … districts and adopt realistic water budget estimates. Bill the property owners to whom water lines were extended …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15State Comptroller DiNapoli Releases State Audits
… its own methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs … Department (SED): Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New York …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formHow to Search & Claim Property
… and then follow the prompts. An email will be sent to the owner with instructions on how to claim. If You Can’t Locate … submit a claim on behalf of another person if you are the owner's: parent, custodian, guardian, conservator, trustee, … of the table. Step 2 Identify your relationship to the owner in the Claimant Relationship dropdown for each of the …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyMedicaid Program – Optimizing Medicaid Drug Rebates
… Rebate Program to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, the … Included in this information is a drug’s National Drug Code (NDC), which is a unique number that identifies each …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesPublic Welfare – 2021 Financial Condition Report
Provides information on public assistance and and the States Supplemental Nutrition Assistance Program SNAP
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareCUNY Bulletin No. CU-707
… Affected Employees CUNY employees in the titles of Staff Nurse and Nurse Practitioner are affected. Background Per a Memorandum … Requirements New 2019 Amount New 2020 Amount Staff Nurse Practitioner After the first year of service - be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesNYC Construction Noise Complaints Soar
… into New York City’s 311 system have more than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of … into New York Citys 311 system have more than doubled in recent years rising from 14259 in 2010 to 37806 in 2015 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarBus Wait Assessment and Other Performance Indicators
… frequency standards that are reasonable and consider the demand for service and other factors. We also sought to … the Program The MTA has six constituent agencies, two of which – Transit and MTA Bus – provide bus service within New … and the public can access these statistics on the MTA’s website in the monthly Committee meeting books and on the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsAbout the Record of Activities – Reporting Elected and Appointed Officials
… all of that time because they cannot do other things? What do I do if an elected or appointed official refuses to … from that employer. I report four days of credit each month for this individual. Does she need to prepare and … a standard work day for an official who participates in a time-keeping system? Is travel time considered …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesOpinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with several other disaster recovery initiatives, as outlined in the State of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Municipal and School Audits
… projections. The city’s most recent Annual Financial Report (AFR) was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … inventory list totaling $1.7 million did not have a serial number. Additionally, 280 assets totaling $630,009 (including …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to … benefit transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or … to wait until an emergency occurs to file your NYSLRS POA form. Under normal circumstances, NYSLRS won’t release …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … that an improvement district commissioner who does not work a full day is entitled only to a proportionate share … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an …
https://www.osc.ny.gov/legal-opinions/opinion-90-49