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SEC Municipal Advisor Rule Letter
The following information is being provided by the Office of the State Comptroller (“OSC”) so that market participants may provide advice on the issuance of mun
https://www.osc.ny.gov/files/debt/pdf/municipal-advisor-rule-letter.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74), 90-Day Response
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74-response.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfFuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdfExtension Request Form
To request an extension of time to complete activities relative to your abandoned property filing, complete this form and return to the Office of Unclaimed Funds.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/extension-request.pdfNoise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfAdministration of the Contract With the Center for Urban Community Services (2014-N-5), 90-Day Response
We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14n5-response.pdfReport on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdf2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89), 90-Day Response
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89-response.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfThe Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdfOpinion 88-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … ( Mashnouk , supra ). The 1977 amendment did not, in our opinion, in any way terminate or modify the rights of … System in appropriate instances. Accordingly, it is our opinion that, pursuant to General Municipal Law, §207-a, …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … the use and transfer of highway account moneys, it is our opinion that surplus moneys raised and appropriated for … 284; General Municipal Law §6-c[5][b]). Accordingly, it is our opinion that surplus moneys originally raised and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … other grnds 192 AD2d 265 600 NYS2d 953). Accordingly, in our opinion, it would be inconsistent with section 101, as … bidders. 2 Based on the foregoing, therefore, it is our opinion that a firm may not be engaged both as …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, Mama … approximately 176 students. The New York City Department of Education refers students to Mama Program and pays for its … To SED: Review the recommended disallowances identified by our audit and make the necessary adjustments to the costs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualFuture Forward Internship Academy
… The online application for our Summer 2026 session is closed. For questions, contact … Academy participants experience the challenges and rewards of working in State service by combining academic studies … in New York City How to Apply The online application for our Summer 2026 session is closed. Check back in October for …
https://www.osc.ny.gov/jobs/internsOpinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the members of such board ..." [Emphasis added] It is our view, therefore, that the express language of section 200 … fringe benefits, such as health insurance. Accordingly, in our opinion, section 200 only requires that the salary of …
https://www.osc.ny.gov/legal-opinions/opinion-89-27