Search
New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… national rate, according to the U.S. Census Bureau’s latest Household Pulse Survey. More than 1.7 million New York … percent respectively. The interactive map above shows the latest Census Bureau estimates of the percentage of adults in … Budget: Budgeting in a Time of Crisis Subscribe for Latest Updates The State Comptroller’s Office is committed to …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Service Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitOpinion 98-8
… Law, §162 contains provisions relative to "preferred sources". Under that section, preferred source status is accorded to: (1) commodities produced by the Department of Correctional Services' Correctional Industries … and services must be made through these preferred sources, in accordance with the priorities set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Accounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial Operations (GFO), Chapter XII, Section 6.D – … property and expedites the claim process. See the Guide to Financial Operations , XII.6.D for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorSeized Assets Program (Follow-Up)
… and dignity. During the course of an investigation or an arrest, law enforcement agencies may seize assets, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 37,900 refunds totaling almost $480 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsSecurity Over Critical Information Systems (Follow-Up)
… two recommendations included in our initial audit report, Security Over Critical Information Systems (Report 2016-S-69 … which was issued on July 19, 2017, determined whether the security controls over critical State Education Department … data classification process, adopting adequate information security policies and procedures, and improving certain …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followContract Advisory No. 12
… contracts. In addition to determining whether the SFS transaction will be routed to OSC for approval, and if so, to … be assigned, Audit Type will now also indicate whether the transaction relates to a contract created in the Gateway. … the appropriate Audit Type when creating an SFS contract transaction. The attached list of Grants Electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Forms and Templates
… Model Code of Ethics for Fire Districts [docx] Model RFP for Professional Audit Services for Fire Districts [docx] … 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional Auditing Services [pdf] RFP Guidance for School Districts Seeking Audit Services …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… To download a copy of this publication go to www.osc.ny.gov/files/local-government/audits/pdf/respondaudit.pdf . … 90 days: Electronically, as an attachment, to: caps@osc.ny.gov Or in paper format to: Office of the State Comptroller … RDU – CAP Submission 110 State Street, 12th Floor Albany, NY 12236 OSC will send you a letter acknowledging receipt of …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Elmira City School District – Capital Projects (2025M-21)
… (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements … We extended the audit period through October 31, 2024 to review approval, expenditure and financing documentation. … requests for proposals (RFP) or written and verbal quotes to ensure purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27.pdfReview of the Financial Plan of the City of New York - December 2014
The City of New York submitted to the New York State Financial Control Board a revised four-year financial plan covering fiscal years 2015 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2015.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdf