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Capital Planning
… has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans ensure … is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's … insurance activities in New York, including life, property/casualty and health insurance. Insurance regulation includes …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Reimbursement of Social Services Costs (2013MS-3)
… [read complete report - pdf] We also released 7 letter reports to the following Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … cash advance proceeds. Certification – there should be a statement to be signed by the traveler stating that he or she …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCollection of Fines Related to Tenant Complaints
… Judge. If owners are found to be in violation, they could face fines of at least $1,000 for each first non-compliance … City. As a result, tenants living outside New York City face greater challenges in resolving harassment complaints. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsElementary and Secondary Education – 2022 Financial Condition Report
… Rescue Plan Act (ARP Act). Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In … York State led all states in per-pupil disbursements for public elementary and secondary education at $25,519 … compared to five last year. Student Performance Overall graduation rates have steadily increased since SY 2016-17 in …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationInternal Controls Over Selected Financial Operations (Follow-Up)
… chairperson and two commissioners. SLA issues both on- and off-premises licenses (e.g., for bars and grocery stores, …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followJoin Our Information Technology Team
… the information technology title series, as of April 3, 2025. View Open Positions Application Development … to existing programs and modules. Minimum Qualifications Candidates must: Hold a high school diploma or equivalency … Structured Query Language (SQL) and PL/SQL Interested candidates should submit a resume, cover letter and …
https://www.osc.ny.gov/jobs/information-technologyTown of Burke – Fiscal Oversight (2016M-277)
… Town officials filed the required information with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel purchases. … with OGS before the applicable due dates to receive State contract pricing for fuel purchases. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… 91 and over 200 days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded accurately and deposited timely . State aid checks totaling $41,167 were not accounted for or … collections lists and remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial reporting principles. From time to time, GASB will issue … to identify the accounting issues involved as well as what information is required in order to comply. As part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and measuring …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter … Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfAnnual Report on Local Governments for FYE 2021
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these
https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdfSupplemental Payments to Executive Employees
… during calendar years 2012 through 2014. Background Westchester County Health Care Corporation (WCHCC) is a State … Public Authorities Law. The primary mission of Westchester Medical Center is to serve as the regional health care referral …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesDiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found … relating to that child, the PIP only applies on a case-by-case basis and fails to make recommendations to … approximately 1,400 reports involving allegations of fatal abuse or maltreatment of children. OCFS issued 2,752 …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… cost-effective solutions for its estimated $250 billion in infrastructure needs over the next 20 years, the state … agreements to successfully enable the state to move forward with much-needed capital projects, there are … burden the public with unwarranted costs such as excessive fees and toll increases. Unrealistic expectations and poorly …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressed