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Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Carroll , Cortlandville Fire Department , Town of Milford , Raquette Lake Fire District No. 3 and West Sand … P DiNapoli today announced his office completed audits of the Town of Carroll Cortlandville Fire Department Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – Vaughn College
… Purpose To determine whether Vaughn College of Aeronautics and Technology officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeHousing for Seniors (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … the Program The New York City (NYC or City) Department of Housing Preservation and Development (HPD) is the nation’s … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followEden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Total Spending – 2023 Financial Condition Report
… which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past … 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingRockland County – Budget Review (B23-6-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Opinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of out-of-state firefighter to volunteer on on-going basis) … firefighter who resides in another state and is a member of an outofstate fire department may volunteer at a New York …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… all checks that remain uncashed one year after the year of issuance. All checks that remain uncashed after the … by the applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentUser Access Controls Over Selected System Applications (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … Applications (Report 2019-S-34 ). About the Program A part of the State University of New York (SUNY) system since 1950, … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND NOTES -- Permissible uses (financing non-federal share of federally-aided city bridge project) -- Proceeds (payment … a city from depositing with the State the proceeds of bonds and notes issued by the city to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-92-8East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 (39 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include payments made for: The acquisition or construction of the State’s capital facilities including planning, land … reimbursable by public authorities, instrumentalities of the State, the Federal government or local governments. In … expenditure account codes have been designed to permit the identification of the following types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… each report, you must submit payment for the total amount of contributions, loans and service credit purchase payments … form with your name, bank, account number and the name of the person to be notified when the account will be … or email. Each month, you will receive a two-day notice of the upcoming debit from your account by email. NYSLRS can …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersCUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment … eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDriver Responsibility Assessment Program
… Purpose To determine whether the Department of Motor Vehicles (Department) has accurately assessed and … the licenses, or the privilege to obtain a license, of drivers who did not pay their assessed fees. Our audit … consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We … district employees and their dependents. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughIX.8 Federal Grant Refunds – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to … charged to appropriation/segregation records, any refunds of such expenditures, including audit disallowances, should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds