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Debt – 2021 Financial Condition Report
… debt, an increase of 15.1 percent since SFY 2016-17. This is the State Comptroller’s more comprehensive measure of the … deficit financing ($388.7 million in SFY 2020-21) is scheduled to be fully repaid by SFY 2024-25. This includes … Agency. An additional $1.5 billion in debt outstanding is associated with issuances by the Sales Tax Asset …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtCity of Amsterdam – Records and Reports (2013M-266)
… 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … accounting records. We identified significant inaccuracies in balance sheet account balances as well as in revenues and … years the independent auditor issued qualified opinions on the City’s financial statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial Operations … via email. See the Guide to Financial Operations, XI-A.7, for more detail. … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… technology (IT) hardware assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT … an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareEnterprise Charter School – Enrollment and Billing (2014M-378)
… information on file or require that a new proof of residence be submitted when a student's address changes. Key … verify students' residences and require new proof of residence when a student moves. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Unified Court System Bulletin No. UCS-177
… new voluntary supplemental insurance program available to members of the NYS Court Officers Association. Affected … new voluntary supplemental insurance program available to members of the NYS Court Officers Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeTown of Queensbury - Water System Cybersecurity (2018M-268)
… training. Water officials did not prevent or monitor public disclosure of information on the Town’s water system. … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of East Otto - Information Technology (2018M-156)
… policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery plan or …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly … under roadways, driveways and other structures. In the Town, property owners may submit an application to the … Did the Town of Lockport Town Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Whitehall – Records and Reports (2026M-9)
… three operating funds during the audit period: general, water and sewer. The Village’s accounting records also … fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as … should be prepared and provided to our office within 90 days, pursuant to Section 35 of the GML. For more information …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Oversight 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-incUnified Court System Bulletin No. UCS-332
… from a position in one of the designated bargaining units at any time during calendar year 2023. Listed below are the … tax deficiency deduction for any employee who is inactive at the time the benefit is applied. As a result, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsSupplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during … 2012 through 2014. Background Westchester County Health Care Corporation (WCHCC) is a State Public Authority created … Medical Center is to serve as the regional health care referral center providing high-quality advanced health …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 2424
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request a Check … on lapsing events. Effective Dates: This bulletin is effective from March 30, 2026 through the completion of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2424-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-310
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10984, 10986, 10989, 10993, 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2441
… Employees: Employees whose direct deposits are returned from their financial institution for any reason, whose direct … events. Effective Dates: This bulletin is effective from June 30, 2026 through the completion of the SFS lapsing … AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2441-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 88-21
… that bear on the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to … by new subdivisions (1982 Opns St Comp No. 82-206, p 260; 1980 Opns St Comp No. 80-566, p 159). As to whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Comptroller DiNapoli Releases Municipal Audits
… of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , Village of Sharon Springs as … when segregating duties was not practical. Margaretville Volunteer Fire Department – Cash Receipts and Disbursements …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits