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Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Claryville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Tax Cap Below Two Percent
… municipalities are facing add to the challenge of adhering to the tax cap,” DiNapoli said. “At the same time … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentState Agencies Bulletin No. 1706
… employees. OSC Actions OSC has created deduction code 411 (Deferred Comp DMNA) in PayServ to be used to process … NYSDCP vendor will be updated to include deduction code 411 to ensure DMNA participants with the new deduction are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … city, such as reputation damage, lawsuits, a disruption in operations or a security breach. Auditors determined that … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces State Contract & Payment Actions for December 2014
… on his commitment to added transparency via his Open Book New York website. Highlights for December 2014: Major … of Environmental Conservation $12.4 million with New England Interstate Water Pollution for coordination and … and $100.5 million with Citigroup Global Markets Inc. for dealer agreements related to short-term debt issued in the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014DiNapoli Announces State Contract and Payment Actions for April 2015
… various correctional facilities including $14.8 million to repair cell block utilities at Great Meadow Correctional … Grants, including $2.3 million to Port Authority of NY and NJ, $1.9 million to the state Canal Corp. and $1.6 … construction contracts, including $5.5 million with Scott Lawn Yard Inc. for Cave of the Winds Plaza reconstruction at …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015Opinion 97-23
… (§3000 et seq .) contains provisions of law relating to emergency medical services (see also General Municipal Law, §122-b; … engaged in providing emergency medical care and the transportation of sick or injured persons to, from, or …
https://www.osc.ny.gov/legal-opinions/opinion-97-23IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … on how to set this up in the Project Guide) Interface LATS information into SFS Once an onboarded agency’s Customer … of state resources. Agencies access the Manage Billing Worksheet screen to select the bills they want to approve for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOversight of Disability Services (Follow-Up)
… community colleges, colleges of technology, and an online learning network. In the fall 2023 semester, SUNY …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followState Agencies Bulletin No. 2091
… 2023. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuit 703 CUNY After Tax 403(b) Plan SUNY … of the current, unconfirmed pay cycle. To start or change Flat Amount (for employees of SUNY, Education Department, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… 2024. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15-year … 403 CUNY 403(b) Plan 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 703 CUNY After Tax 403(b) Plan SUNY … of the current, unconfirmed pay cycle. To start or change Flat Amount (for employees of SUNY, Education Department, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaImplementation of the Dignity for All Students Act
… guidance to school districts that adequately addresses transgender and gender nonconforming students. The audit … personnel. The Department’s guidance addressing transgender and gender nonconforming students has been both …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOversight of Adult Protective Services Programs (Follow-Up)
… included in our initial audit report, Oversight of Adult Protective Services Programs ( 2020-S-2 ). About the Program … Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of State-mandated … included in our initial audit report Oversight of Adult Protective Services Programs 2020S2 …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followTown and County Special Districts and Town Improvements
… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Contract and Payment Actions in February
… Service $314.6 million to CVS Caremark to provide pharmacy benefit services for the Empire, Excelsior and Student … IT services, including $2.3 million MVP Consulting Plus Inc., $2.3 million to Knowledge Builders Inc., and $6.3 … Lost Wages Assistance programs. $4 million for the Tourism Worker Recovery program. New York State Legislature – …
https://www.osc.ny.gov/press/releases/2022/03/state-contract-and-payment-actions-februaryIX.7.B Funds Distribution – IX. Federal Grants
… For additional information on Funds Distribution, see Chapter XIX, Section 6.B for ESA … grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… information is available to provide further details on statewide accounting procedures and policies: Division of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationReporting Resources
… Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resources