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Rainbow Rhymes Learning Center (Follow-Up)
… status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning Center … was issued on August 6, 2010, examined whether selected State Education Department (Department) grant payments to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followRailroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. … responsibility for almost 3,000 railroad bridges in the State. Key Findings The Department does not sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programWillsboro Central School District – Student State Aid (2023M-119)
… received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would have already been received and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119XV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… Section 98-a of the State Finance Law governs the distribution of interest to agencies’ accounts within the State’s short-term investment pool (STIP). Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestImplementation of the Security Guard Act
… About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – requires …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actII.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlJustice Center Audits
… to be made available to officers and employees of the state comptroller for the purposes of a duly authorized … to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-auditsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office … said DiNapoli. “Several local elected officials, including State Sen. Todd Kaminsky, Assemblywoman Michaelle Solages, …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectAudits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer …
https://www.osc.ny.gov/state-agencies/auditsRFP#0006 – Bond Credit Ratings
… Request for Proposals Issued by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking Bond Credit Ratings as …
https://www.osc.ny.gov/procurement/rfp0006Opinion 2005-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4An Analysis of Post-Pandemic Travel
The tourism industry’s post-pandemic recovery is uneven across the state, with Long Island nearly at full recovery of jobs lost while the North Country and Mohawk Valley are struggling to regain their footing.
https://www.osc.ny.gov/files/reports/pdf/welcome-back-to-ny-an-analysis-of-post-pandemic-travel.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfEssential Policy Elements – Travel and Conference Expense Management
… listing of travel expenses typically reimbursable such as hotel room charges, mileage allowances, taxi and rental car … These rates vary by state and region (i.e., New York City hotel and meal rates are higher than Binghamton rates). Most major hotel chains set aside rooms at the federal rate. To obtain …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsTravel Advisory No. 4
… for submitting expense reports to the Office of the State Comptroller is 5:00 p.m. on August 17, 2017. Bulkload … approval. XIII.2.A Expense Report Mandatory Header Fields New section created to provide guidance regarding the fields …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsV.2 Governance – V. Chart of Accounts (COA) Governance
… from each of the SFS Program’s areas, the Office of the State Comptroller (OSC), DOB, and agency representatives. The … Information COA Governance Workgroup Approvals Needed New Values Changes Account Yes Yes Request must be from OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance