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Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tompkins-co-ida-2021-143.pdfOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up) (2020-F-29)
To assess the extent of implementation of the three recommendations included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20f29.pdfRetirement Online Security Administrator Authorization Form for State Employers (RS5547)
This form is for State employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5547.pdfRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfFood Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfCity of Long Beach – Budget Review (B20-7-3)
… benefits accounted for 86 percent of revenue. This leaves little to finance operations and maintain infrastructure; yet …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3State Agencies Bulletin No. 1896
… charges for the split payroll for fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart … not rolled to 2021-22 Budget Reference All changes to 2020-21 (Fiscal Year 2020) Position Pool chart of accounts data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionPublic Welfare – 2021 Financial Condition Report
… expenditures are in the SNA program. For SFY 2020-21, the average monthly number of public assistance … Years Public assistance spending increased in SFY 2020-21 by $10.6 million (0.5 percent), compared to the previous … percent) of total public assistance spending in SFY 2020-21, increased by $38.9 million (2.7 percent), compared to the …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… help make sure the Fund’s allocation benefits New York’s “main street” businesses, it has set certain parameters with …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible … immediate or close family members of a school board member, school district (district) employee or contractor. … New York State School Boards Association New York State Council of School Superintendents Association of School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown and County Special Districts and Town Improvements
… calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts … of Legal Services 110 State Street 14th Floor Albany, NY 12236 Contact Elissa Sheehan, Division of Legal Services: …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOperational Advisory No. 13
… with an accounting date in a period that is about to be closed should be monitored. Agencies are asked to process … date in an accounting period that is about to be closed, that have passed agency approval (and not … that are in an accounting period that is about to be closed that have not been posted will be deleted and any KK …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … system of collection to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage … agreement pursuant to article 5-G of the General Municipal Law. This can include sharing equipment, facilities or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5