Search
Rockland County – Budget Review (B23-6-8)
… the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 … fiscal year are reasonable. Background The County, located in the downstate area and bordered by Orange, Putnam and … the significant revenue and expenditure projections in the County of Rocklands County proposed budget for the …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) … The purpose of our review was to assess the North Amityville Fire Companys Company progress …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Livonia Joint Fire District’s (District) … The purpose of our review was to assess the Livonia Joint Fire Districts District progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New … Thomas P DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … not conduct an advisory referendum on the question whether to grant site plan approval and whether a proposed facility … a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… $95,000 in pension benefits by failing to report his return to work in the public sector to the New York State … Fire Department in various capacities from 1980 until his retirement in May 2000. Following his retirement, VATTER attended law school and practiced law. …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… New York City is expecting to generate a surplus of $3.7 billion in fiscal year (FY) 2022 due to federal aid, better-than-projected tax revenues, and … New York City is expecting to generate a surplus of $37 billion in fiscal year FY 2022 due to federal aid …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfOpinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to … -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), 4-410; STATE FINANCE LAW, §99-a; … Whether acting village justices are required to file a monthly report with …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 93-30
… to do so, the cost of the transportation is a county charge. You ask whether the cost incurred by a village in … village justice to the custody of the county sheriff, is a charge of the village or the county. With certain exceptions, … so, it is also well-established that the cost is a county charge for which the village is entitled to be reimbursed ( …
https://www.osc.ny.gov/legal-opinions/opinion-93-30XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and … Article 5 of the New York State Constitution and Section 111 of the New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Town-Village (authority of town to issue debt after incorporation of coterminous village) VILLAGES -- … if any, of the town indebtedness outstanding at the time of incorporation is chargeable to the village's …
https://www.osc.ny.gov/legal-opinions/opinion-91-5State Agencies Bulletin No. 2320
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented … The purpose of this bulletin is to notify agencies of an automatic union dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2320-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseRidge Fire District – Audit Follow-Up (2021M-165-F)
… - pdf ] | [ read complete 2022 report - pdf ] Purpose of Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as … The purpose of our review was to assess the Ridge Fire Districts District progress as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as … The purpose of our review was to assess the Gates Fire Districts District progress as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fNew York State Business Owners - EPI
As a previous analysis from the Office of the State Comptroller demonstrated, even as many small businesses shuttered their doors or struggled through the pandemic period, entrepreneurs continued to identify and pursue new opportunities and create new businesses.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-business-owners.pdfCybersecurity Risk Management – Part 1
This webinar will walk through key aspects of the risk management process, including defining what cybersecurity risk is and discussing information security models and internal and security controls that can be implemented to help mitigate those risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-risk-management-100224.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfOpinion 90-55
… police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In … with an injured paid firefighter receiving his full salary pursuant to General Municipal Law, §207-a. Section … of lieutenant was entitled to continue to receive his full salary as lieutenant, even after the municipality abolished …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Credit Cards – Travel and Conference Expense Management
… district may authorize designated employees to use a credit card issued in the name of the local government or … frequently to have a local government or school district credit card issued in both the name of the local government … capacity, by allowing authorized employees to sign out a credit card when they need to travel, or by allowing the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cards