Search
Opinion 90-18
… requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, … an expenditure of more than seven thousand dollars and all purchase contracts involving an expenditure of more … held to apply to contracts for the acquisition of goods and commodities (see, e.g., Exley v Village of Endicott , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… provides services to New York State residents with mental illness both directly (through State-operated facilities) and … stable housing to individuals who have a serious mental illness, but are able to live independently rather than in a …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incCapital Asset Management
… About the Program To fulfill its mission of delivering a broad scope of critical services for State agencies, the … Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … assets to the Office. All other State entities that do not use SFS AM report their capital assets to the Office of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementPoland Central School District – Lead Testing and Reporting (S9-25-20)
… water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials … did not report exceedances directly to the local health department and did not have any documentation to support that … officials did not report exceedances to the local health department, and did not notify staff, parents and/or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Audits
… to cover program expenses, as required by the federal Clean Air Act and New York’s Clean Air Compliance Act. Program revenues decreased 38.8 … of Event Recorder Units (2018-S-19) Auditors found train car inspections were not always done on time. They determined …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Localities Spending More to Address Climate Change Hazards
… communities in New York. Concerns are growing about severe heat waves and droughts, more frequent and destructive …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… denied,” DiNapoli said. “Medicaid is vital to millions of New Yorkers in need of quality health care and the … implications. DiNapoli’s auditors reviewed claims from just five MCOs that indicated payments to unenrolled providers — just half of the payments to unenrolled providers identified …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Preschool students in need of special education services are not always getting the help they need or are getting services late, according to an audit released today by New … found many local school districts maintain waitlists for services because there are not enough providers, and SED’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… by State Comptroller Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceState Agencies Bulletin No. 2443.1
… will not be entitled to an income tax deduction for any hours charged during such week when those hours charged are considered time worked. Effective Dates: … charge accruals that are counted as time worked, including hours charged and reported using Earnings Codes CN1, CN2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with generally … basis of accounting shall be used for the government-wide financial statements, proprietary funds, component units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOmnibus Procurement Amendments
Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Lima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oneida Housing Authority – Tenant Rents (2014M-306)
… of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. Key … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLocal Government Financial Data Release Dates
… according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) … on a quarterly basis for 5 years after the original release date. Data for individual local governments and … Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLife Changes: What If I Work After Retirement?
… Retirement System (PFRS). New York State Retirement and Social Security Law (RSSL) regulates post-retirement … Revenue Service (IRS) rules and the Retirement and Social Security Law (RSSL) require a member have a bona fide … are regulated by the New York State Retirement and Social Security Law RSSL …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirement