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State Agencies Bulletin No. 2040
… Provided the employee on the above eligibility date: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … a Comp Rate Code of ANN or BIW (only if the employee had a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionCheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and … and 39 change orders without obtaining competitive pricing. As a result, the District may have paid more than if … and recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitState Agencies Bulletin No. 2343
… Purpose: The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of … Information: The PEF OFPC Uniform Maintenance Allowance is supplemental taxable income, will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionUnified Court System Bulletin No. UCS-356
… (CSEA) and the Unified Court System (UCS) of the State of New York provide for a uniform and equipment … with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andTown of Wethersfield – Capital Project (2025M-46)
… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. In May … shed (salt shed). From January 1, 2020 through March 5, 2025, the Board approved expenditures totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46XII.4.A Vendor Requests for Payment – XII. Expenditures
… is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the … a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC … payments, State Aid payments, or discretionary payments for materials, equipment and services. It is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentReview of the Financial Plan of the City of New York - May 2016
On April 26, 2016, the Mayor of the City of New York released his executive budget for FY 2017 and a financial plan for fiscal years 2016 through 2020.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2017.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-b24-6-6.pdfChautauqua County – Financial Condition (2023M-111)
Determine whether Chautauqua County (County) officials adopted realistic budgets, routinely monitored financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chautauqua-county-2023-111.pdfThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfNew York City Contract Spending Trends
New York City spent $22.7 billion on expense contracts in FY 2023 excluding contracts for COVID-19 and asylum seekers. This compares to $10.6 billion in FY 2010.
https://www.osc.ny.gov/files/reports/pdf/report-10-2025.pdfMemorandum in Support of S.6809-A (Reichlin-Melnick) /A.7925-A (Zebrowski)
The Office of the State Comptroller (OSC) strongly supports the enactment of S.6809-A/A.7925-A, which would statutorily restore OSC’s pre-audit review and approval of certain contracts.
https://www.osc.ny.gov/files/press/pdf/memorandum-in-support-s6809-a7925.pdfTown of East Hampton - Budget Review (B21-7-11)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-hampton-budget-review-b21-7-11.pdfCity of Troy – Budget Review (B21-5-10)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-budget-review-b21-5-10.pdfVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfReview of the Financial Plan of the City of New York, March 2022
Over the last two years, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2022.pdf