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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… Form 1099 reporting and filing requirements, as well as lien processing for those Business Units that make payments … the Business Unit is required to ensure it complies with lien administration and IRS filing requirements. Business … account. The Business Unit must then contact OSC with the lien information. Once the journal voucher has processed, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 92-48
… that moneys in excess of the sum of all installments of principal and interest due on the indebtedness could be used … but if the aggregate amount of the proceeds exceeds the principal due on the indebtedness issued to finance the … of capital improvements or equipment, or (2) to pay principal or interest on any outstanding obligations issued …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist a fire district fire … Law §209-i. You ask whether a volunteer firefighter who resides in another state and is a member of an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against real property, to the extent that the outstanding debt, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-90-23DiNapoli: MTA Financial Outlook in Precarious Balance
… future weather emergencies. The pandemic continues to cast a long shadow over the recovery of the MTA and the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Releases Municipal Audits
… No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 90-30
… offered for recording by the mortgagor or other interested party on his behalf. Social Services Law, §106 provides that … offered for recording by the mortgagor or other interested party on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 93-1
… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… State approval for its disability accessibility plan (DAP) before it can begin auctioning off the remaining … $1.2 billion during fiscal years 2015 through 2017. The DAP was recently submitted to the City Council for its review …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… Audit Objective Did the Haverstraw-Stony Point Central School District (District) Board of Education (Board) and officials effectively manage … trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … Did the HaverstrawStony Point Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… the new law, over one-third of the net tax reductions in calendar year 2027 will be for those with incomes over … on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security numbers. … For example, approximately 6% of the jobs in New York are in occupations, such as wait staff, bartenders, …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and … Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location Pay (LOC and LMH) in the Additional Pay page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal & School Audits
… activity. Because the board relied on an engineering firm and a financial advisor to manage capital projects, it … duties and did not monitor the work performed by the firm he improperly contracted with to act as director of … took place and 60% of journal entries were approved by the firm without the supervisor’s review. The supervisor also …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-014
… Payroll Improvement Project Bulletin No PIP014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductions