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The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… to auditing positions. Drafting a request for proposal (RFP) To fulfill the position of external auditor , you must use a request for proposal (RFP), which is a detailed document that contains a … services requested and information about the district. The RFP should: outline the scope of the audit, including which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts (includes the establishment, …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOperational Advisory No. 13
… is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open … are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… District Attorney Susan Cacace announced today that Jared Rosenberg, Greenburgh's paramedic supervisor, was charged … cards and unlawful retention of certification fees. Rosenberg, 51, of Dobbs Ferry, was arraigned before Judge Lia … was adjourned to June 5. Comptroller DiNapoli said: "Jared Rosenberg allegedly scammed people seeking national CPR and …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesCost-Saving Ideas: Evaluating Solid Waste Collection Options
… may include one or more large containers for solid waste in a centralized location. Transportation costs can make … cost of collection services by reducing manpower. Changes in frequency of service, method of collecting recyclables and … real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … against loss or damage by fire on property located in the State. The insurer will collect and remit the tax … had a process for administering FFI tax money, officials in Buffalo, Syracuse and Yonkers did not always use it …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Opinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Security Self-Assessment – Information Technology Governance
… key areas of IT internal controls such as policy, training, access and contingency planning. Several of the … is, “Were all computer users provided IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, if applicable. If all computer …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentComptroller DiNapoli Releases School Audits
… office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , Syracuse City School District and the Your Home Public Library . State … office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Therefore, there was no segregation of duties. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) … combined cash surrender value of $119,871. Because General Municipal Law only authorizes group life insurance for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1936
… withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingComptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget transparency and … between bank accounts as revenues and expenditures in the accounting system. In addition, the treasurer incorrectly recorded the real …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… prohibits, with certain exemptions, state contracts and, in some instances, subcontracts with “persons” engaged in investment activities in the energy sector of Iran. For commodities, services, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012