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Opinion 96-5
… , 283 NY 373, 381 [1940]). We have construed the word to mean fees paid to public officers for services performed, …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Administration of the Contract With the Center for Urban Community Services
… (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the … appropriate contract expenses. Background DOHMH contracts with not-for-profit providers for a range of health and … had 164 active contracts for supportive housing programs with corresponding payments totaling about $193 million. One …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsSyracuse City School District – Information Technology (2025M-129)
… or plan to initiate corrective action, and their response is included in Appendix B. We conducted this audit pursuant … posted on the District’s website for public review. 1 PPSI is any information to which unauthorized access, disclosure, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Town of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not adopt a fund balance … not receiving up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities … are in agreement with our recommendation." NYL is a not-for-profit preschool special education services … based on costs it reports to the state. It also runs a private day care, and early intervention and universal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… using IT resources. Sensitive information technology (IT) control weaknesses were communicated confidentially to … interruption. In addition, the Board did not physically control access to or establish environmental controls over the server room. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… pitfalls in the coming years.” The latest round of fiscal scores evaluated local governments with fiscal years ending … on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with non-calendar fiscal … have not filed their data in time to receive fiscal stress scores since 2015 and 2013 respectively. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,081, Town officials budgeted a total of $1.0 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual … street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not conduct or … a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,161, Town officials budgeted a total of $1.2 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloAccounts Payable Advisory No. 15
… OSC containing the designated individuals authorized to sign vouchers and their original signatures. With the … see the Guide to Financial Operations (GFO), Chapter XII, Section 4.B - Certification of Vouchers . For instructions on … in OSC’s Contact Database, see the GFO, Chapter XII, Section 4.C - Updating Agency Certifiers . Since April 12, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTravel Advisory No. 5
… are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Deerpark – Budget Review (B17-6-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … Law requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Middleburgh Central School District – Financial Condition (2013M-206)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to June … will fund the budgets without the continued use of fund balance. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6City of Long Beach – Budget Review (B23-7-3)
… revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … obligations are outstanding. Key Findings The City’s proposed budget includes a tax levy of $59.9 million, which …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3