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Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … Baldwinsville Public Library Private Funds and Employee Leave Accruals 2014M256 …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256DiNapoli: Tax Cap Below Two Percent
Property tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Claim Payments (2015M-350) Most claims reviewed were properly … and for valid business purposes. However, two tuition claim reimbursements totaling $11,565 were approved and paid …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Legal Topics and Approvals
… Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local Government Ethics Resources Procurements: … Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (Updated … towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from their constitutional …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Oversight of Contract Expenditures of Bowery Residents’ Committee
… monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, … monitoring its contract with the Bowery Residents Committee BRC to ensure reported costs are allowable …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfEl DREAM Act del Estado de Nueva York
Hace más de una década, Nueva York se convirtió en el cuarto estado del país en ofrecer matrículas reducidas de residentes a los estudiantes universitarios
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2014-es.pdfOpinion 91-56
… as used in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses … as used in section 2828 of the Public Authorities Law relative to termination of public authorities encompasses …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … about $339,000 and deposits totaled about $378,000. Audit Summary Department officials did not ensure that the … Prepare and submit the annual report for Foreign Fire Insurance (FFI) tax proceeds to the Board and membership, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… of the electronic security program had nearly doubled. The storm caused significant damage to electronic devices, which …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsSelected Performance Measures (Follow-Up)
… (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The latter four are the focus of this … to allocate federal funding; therefore, understating or overstating ridership may result in misleading and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five … that involved bus driver negligence prompted legislation to amend the New York State Vehicle and Traffic Law. The … Program (Program) and establishing and enforcing policies to support the Law’s requirements. Every motor carrier, as …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … organization authorized by SED to provide Preschool Special Education Itinerant Teacher services, Preschool Special Class full day, and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and … whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualState Agencies No. P-652
1990 Long LSP to Emp in PS&T NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-652.pdfClass Exercises for State Authorities
Exercises from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-procurement-exercise.pdfState Revenue Forecast Letter - 2019
Letter from Robert Ward, deputy comptroller for the Division of Budget and Policy Analysis, providing a state budget revenue forecast.
https://www.osc.ny.gov/files/press/pdf/budget-letter-2019.pdfDiscretionary Thresholds - State Finance Law
This chart summarizes discretionary thresholds, Contract Reporter requirements, and the Office of the State Comptroller (OSC) pre-approval requirements
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi2-a-state-finance-law-thresholds.pdfXI2.A State Finance Law Thresholds
xi2-a-state-finance-law-thresholds.pdf
https://www.osc.ny.gov/files/state-agencies/advisories/pdf/xi2-a-state-finance-law-thresholds.pdf