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OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfPark Accessibility for People With Disabilities (2021-N-7)
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7.pdfPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfDisruption to Special Education Services: Closing the Gap on Learning Loss from COVID-19
New York students with disabilities lost partial or full special education services because of school shutdowns and the shift to remote learning during the pandemic, likely exacerbating pre-existing achievement gaps.
https://www.osc.ny.gov/files/reports/pdf/special-education-report.pdfUnified Court System Bulletin No. UCS-252
… processing of the 2017 Judicial Ratification Bonus for Bargaining Unit DR Affected Employees Employees in the … Benevolent Association of Nassau County (COBANC) provides for a one-time lump sum payment for the Judicial Ratification … Ratification Bonus shall not be part of basic annual salary, but shall be pensionable. Tax Information The 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-252-judicial-ratification-bonus-bargaining-unit-drCUNY Bulletin No. CU-590
… Purpose To provide agency instructions for processing the 2017 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional … and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … special education provider located in Castleton, New York. Story Place offers a range of services and programs, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an … Green and Delaware counties. Ulster-Greene is reimbursed for preschool special education services through rates set by … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. CAFL is reimbursed for preschool special education services through rates set by … that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2150
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … payment. Lateral Position Change from a Non-CSEA Position Where the Employee’s Salary was Equal to or Greater Than Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 2270
… the October 2024 CSEA LLS payment and provide instructions for payments not automatically processed. Affected Employees: … or more years of continuous service * at a base annual salary equal to or greater than the Job Rate of the … 09/30/2024 that was previously upward reallocated, whose salary at the time of the reallocation was equal to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2270-october-2024-civil-service-employees-association-csea-longevity-lumpContract Participation of Minority- and Women-Owned Business Enterprises
… Authority established annual participation goals for minority- and women-owned business enterprises; met these … and public authorities must establish annual goals for such participation, make a “good faith” effort to achieve … to DED total contract expenditures of $1.1 billion for State fiscal year 2011-12, $1.2 billion for fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesTown of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Bus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … issued on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followChautauqua Utility District – Banking (2017M-121)
… Purpose of Audit The purpose of our audit was to determine if banking transactions were … Utility District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121