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Completing Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfOversight of Telemental Health Services (2020-S-16) 180-Day Response
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16-response.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfOversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the … to Medicaid recipients. NYSOH is the State-run health plan marketplace organized under the Department where …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthPublic Officers – Membership and Enrollment
… individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a governmental … oath or affirmation prior to the discharge of any of their official duties. Public officers are authorized to act in …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersOpinion 2001-8
… in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of … (simultaneous establishment of fire district within area of dissolved fire protection district) TOWN LAW §§170, … and instead establish a fire district to serve the same area previously served by the fire protection district. If …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Internal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOperational Advisory No. 13
… System (SFS). Guidance After the close of business on July 31, 2017, OSC will be closing June 2017 . SFS will inform all users when the system … Costing July 1, 2017 October 31, 2017 Asset Management March 1, 2017 March 31, 2018 Accounts Receivable July 1, 2017 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsAnthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery … To determine whether Anthem Blue Cross Anthem effectively administered the recovery …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processState Agencies Bulletin No. 1394
… Security Services Unit (SSU) BU01 and BU21 Agency Police Services Unit (APSU) BU31 Security Supervisors Unit … State of New York and the NYS Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) for interest … than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1394-april-2015-security-performance-advances-and-pre-shift-briefing-updatesState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… of restorations and new agency spending, including to address fiscal cliffs , suggest savings will be more … delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain a … steps up with sustainable policy changes and funding to address the influx of asylum seekers into communities across …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Trivision Tek Group, Inc.
… State Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) under Grant Disbursement Agreement … Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in … Determine whether any Town of Perth Town Board Board members had prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142