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Ending New York's Chronic Budget Crisis: Strategy for Fiscal Reform, March 2010
The need for fiscal reform in New York State could not be more compelling.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-reform-2010.pdfActuarial Assumptions - 2024
2024 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2024.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfAFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/philipstown-town-2024-100.pdfBlank Claim Form
Use this form if you can’t find the item you are searching for online.
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/blank-claim.pdfTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, … The purpose of our audit was to review the Towns accounting records and reports for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for the period … The purpose of our audit was to examine the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialMaximus, Inc.
… laws. Purchasing this same equipment at full retail price could have saved DOH over $20,000, and possibly more …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incCity of Long Beach - Budget Review (B19-7-4)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are … or resolve recommendations from our budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Responsiveness to Noise Complaints Related to Construction Projects
… Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City … Protection and the New York City Department of Buildings have effectively enforced the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOpinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local sponsor is a county. …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Wage Theft Investigations (Follow-Up)
… We determined that the Department has made substantial progress in addressing the issues identified in our initial … of these claims are filed. The Department has developed weekly reports which are provided to and reviewed by upper …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followSocial Adult Day Services
… whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health … Determine whether State agencies particularly the Office for the Aging and the Department of Health are …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesTravel Card Transactions
… against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development (DED). Background The New York State Travel Manual requires travelers to submit expense reports timely to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsState Police Bulletin No. SP-207
… The purpose of this bulletin is to inform the Division of State Police of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-207-hold-april-1-2020-2-salary-increases-state-police-employees-representedSodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108