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State Agencies Bulletin No. 1086
… inform agencies of OSC’s automatic processing of the LLS payments and to provide instructions for payments not processed automatically. Affected Employees … (CSEA) and provides for 5 and 10 year* Longevity Lump Sum payments effective October 2011. The Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1086-october-2011-civil-service-employees-association-csea-longevity-lumpNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfState Agencies Bulletin No. 972
… (PEF), provides for a Longevity Lump Sum payment of $1,250 or $2,500. Effective Date(s) Payment will be processed … and As of March 31, 2010, has five (5) or more or ten (10) or more years of continuous service* at a base annual … with the following: Earnings Code: LLS Effective Date: 4/1/10 OT Effective Date: 4/1/10 Annual Additional Earnings: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/972-april-2010-public-employees-federation-pef-longevity-lump-sum-paymentVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
Village of Hunter Cash Receipts and Board Oversight 2015M254
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Security Over Critical Systems
… To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is … ECMCC is a leading health care provider and academic medical center in Western New York with 573 inpatient beds. … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsEast Bloomfield Fire District – Financial Operations (2017M-154)
… The Board has not established adequate credit card or information technology (IT) policies. The Board has … policy to clearly require presentation and retention of price quotations or proposals and implement monitoring … procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Great River Fire District – Treasurer Reports (2025M-125)
Did the Great River Fire District District Treasurer provide the Board of Fire Commissioners Board with complete and accurate financial reports
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125Wading River Fire District – Gasoline Credit Cards (2017M-5)
… of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June … written policies and procedures for gasoline credit card use and monitoring. The credit card policy does not identify the number of cards to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… or ticket stubs sold and count money collected on a daily basis. Issue duplicate receipts for all money collected …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… and procedures for cash receipts and disbursements. Approve all transfers prior to initiating them and require …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … general fund budget totals approximately $35,000 for the 2015 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the issuance and use of the District's general purpose …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … You ask whether the cost of expenses for street lighting in a town and for maintaining …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 2369
… notify agencies of updates to the process for requesting a stop payment for a replacement, reversal, or exchange of a … Background: State agencies submit all payroll check stop payment, replacement, reversal, and exchange requests … a result of changes to how these requests are processed, stop payment requests can no longer be canceled once approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateOtisco Fire District – Financial Operations (2016M-415)
… management procedures in place to annually report the District’s financial activity, review monthly reports and ensure District audit requirements were met for the period January … 1, 2015 through July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Oversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2006
"The State Comptroller predicted that favorable financial developments would permit the MTA to forgo a 5 percent fare and toll increase planned for 01/01/07."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2007.pdfOSC'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.pdf