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Safety of Infrastructure (Follow-Up) (2014-F-16)
We have followed up on the actions taken by officials of the New York State Office of Parks, Recreation, and Historic Preservation to implement the recommendati
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f16.pdfAFR Changes 2022
Summary of Annual Financial Report Changes 2022, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/afr-changes-2022.pdfAFR Changes 2022
Summary of Annual Financial Report Changes 2022, New York Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/required-reporting/2022/pdf/afr-changes-2022.pdfState, Public Authority, and Localities Debt for Fiscal Year Ending March 31, 2017
Debt service for general obligation bonds and notes of the State of New York
https://www.osc.ny.gov/files/debt/pdf/debt-spreadsheet.pdfPhysical Accessibility to Programs and Services (2025MS-1)
… report - pdf] We also issued individual reports for the following municipalities: City of Auburn , Town of Babylon , City of Batavia , Town of Big … Executive Summary More than one in four adults in the United States have some type of disability and more than …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1CUNY Bulletin No. CU-674
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet … reported on the Time Entry page. The following is a list of the earn codes that will be automatically adjusted: … should utilize Locked Query #49 to identify a complete list of all regular earnings and retroactive adjustments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … regarding payroll including hiring, salary and benefits for new and existing staff. Require interim financial reports …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Queens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Special Class program and a full-day Special Class in an Integrated Setting program to children with … the 2018-19 school year, QCP served 147 preschool students in the SED preschool cost-based programs. The New York City … June 30, 2019, QCP reported approximately $14.8 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualMedicaid Program - Improper Medicaid Payments to a Transportation Provider (2018-S-10)
To determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, 2012 to December 31, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18s10.pdfDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for … and association accounts to pay his credit card and cell phone bills and other expenses. Snow confessed to DiNapoli’s … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Watervliet City School District – Fiscal Stress (2014M-149)
… need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to … fund balance to be maintained to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Improper Medicaid Payments for Misclassified Patient Discharges (2020-S-8)
To determine whether the Medicaid program made inappropriate fee-for-service payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s8.pdfLincoln Fire District – Financial Activities (2012M-228)
… reports with the State Comptroller’s Office within 60 days after the close of the fiscal year. Adopt an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds … Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and … Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfXII.6.G Paying Debt Service – XII. Expenditures
… section informs Business Units how to process vouchers for Debt Service payments. The Office of the State … a Special Use Vendor ID of this Guide for information on the correct Vendor ID to use. Business Units must process … must select “Not Applicable” from the Late Charge Option on the Late Charge screen. Bulkload Business Units must enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-service2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdf2010ABC State of New York General Obligation Bonds, February 2010
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2010ABC-official-statement.pdf2011EF State of New York General Obligation Bonds, December 2011
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/2011EF-official-statement.pdfLocal Sales Tax Data, Reports and Resources
… [.xlsx] 2025 Local Sales Tax Collections Up 3.2 Percent in the First Quarter of 2025 May 2025 Sales tax collections … for local governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar … was the highest annual jump on record after a historic low in 2020 when local sales tax collections declined by 10 …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resources