Search
Prompt Payment Interest Report FY 2015-2016, May 2016
In the 2015-2016 fiscal year, State agencies paid interest totaling $1,462,835, representing a decrease of $62,277 from the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2015-16.pdfPrompt Payment Interest Report FY 2014-2015, May 2015
In the 2014-2015 fiscal year, State agencies paid interest totaling $1,525,112 representing a decrease of $189,713 from the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2014-15.pdfDebt Issuance Approval Policy Statement & Guidelines
Many public benefit corporations (including public authorities) and certain local governments must obtain the approval of the State Comptroller.
https://www.osc.ny.gov/files/debt/pdf/debt-policy-statement-and-guidelines.pdfOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… complete report - pdf ] Audit Objective Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly … select real property tax exemptions. Key Finding The Assessor did not properly administer select real property … applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… and veteran’s real property tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling … reviewed, and included: 45 unsupported exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled $321,494. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Opinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Performance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentDrug and Alcohol Treatment Program: Provider Claiming of Depreciation Expenses (2015-S-84)
To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s84.pdfOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (2017-S-29)
To determine whether the Office for People With Developmental Disabilities is providing effective oversight of Family Support Service contracts with entities...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s29.pdfOversight of Managed Long-Term Care Member Eligibility (2020-S-52) 180-Day Response
To determine whether the Department of Health made improper Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s52-response.pdfDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… to a standstill. While the city’s economy has rebounded in many ways, some important indicators show there is more … activity.” The city is a major contributor to growth in the state’s economy, even as its population is smaller … and economic indicators released today shows that in many areas New York City has returned to, and in some …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityOSC'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.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9)
To follow up on the actions taken by the Department of Health to implement the recommendations contained in our audit report, Improper Medicaid Payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9.pdfHomeless Housing and Assistance Program - Project Selection and Maintenance (2020-F-14)
To follow up on the actions taken by officials of the Homeless Housing and Assistance Corporation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f14.pdfResponse to DFS Examination Report on IT
The New York State and Local Retirement System (NYSLRS) provides this response to the Department of Financial Services (DFS) Report on the Information Technolog
https://www.osc.ny.gov/files/retirement/resources/pdf/response-to-dfs-it-examination.pdf