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IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… your agency’s grants. In the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… adopted budgets that were not based on prior year’s actual results of operations. The City’s debt service costs grew by … to prepare a realistic budget based on prior year’s actual results for the Council to approve and monitor throughout the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Broker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeTaxable Travel
… rent inspections throughout the New York metropolitan area. The objective of our examination was to determine … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWhitney Point Central School District – Information Technology (2023M-179)
… are not adequately managed and an IT contingency plan is not adopted, the District has an increased risk that it … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultOther Bulletin No. 73
… to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the … Bulletin No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 92-20
… County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may … which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may … the county fair is organized and held by an agricultural corporation. Town Law, §136 provides that a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; … districts "except where the provisions of a general or special law expressly prohibit the rendition of general … Since only the State Legislature may enact general and special laws, the statutory language of section 209-b clearly …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Corp. for the kiddie pool rehabilitation at the Mine Kill State Park in Schoharie County. $1.3 million with …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. $2 million with PCC Contracting … Inc. for the rehabilitation of two buildings at the Senate House State Historic Site in Ulster County. $1.7 million with … services. $2.7 million with Campus Construction Management Group Inc. for construction management services related to …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberDiNapoli Issues Report on Transparency of Village Fiscal Activities
… State Comptroller Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by … officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 … not file their AFR for fiscal year 2023, four filed their report significantly late (an average of 331 days), and only …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growComptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … Disbursements (Delaware County) The town supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments to … The affiliated dentists created false entries in medical records to support claims, and that it was not possible to … of Health: Medicaid Program: Overpayments of Ambulatory Patient Group (APG) Claims (Follow-Up) (2015-F-20) An initial …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… that he has launched an interactive online tool using subway ridership data that details where straphangers are, and are not, returning to the subway system, alongside neighborhood and local demographics, … essential workers and families have always relied on the subway system to meet their work and family needs — both …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardConflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is … Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employees