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Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfEldred Central School District – Budget Review (B4-15-3)
… includes $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key … in the proposed budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget … for health insurance appropriations to be in agreement with the supporting documentation. Make a provision for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDivision of Housing and Community Renewal Bulletin No. DH-44
… Affected Employees Longevity-eligible employees in BU67 with an Increment Code of 1976-2005, 0010, 0110, … April 2010. The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500 based on the eligibility … should be submitted on the Correction Sheet . (The form may be duplicated if additional copies are needed.) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevityXIII.10.C Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
… employee and must make that available to the Office of the State Comptroller upon request. The employee must provide a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeXIII.10 Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-refunds-owed-state-employeeDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would have material and significant … resident or nonresident Who does not qualify A member of the district’s board A clerk or treasurer of the board The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … in 2012 for which no reimbursements from FEMA or the State Emergency Management Office (SEMO) were received. Town … 2012 annual update document (AUD) with the Office of the State Comptroller. Key Recommendations Ensure that a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279DiNapoli: Tax Cap Set at 2% in 2024
… that operate on a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to 2% for a third consecutive year," DiNapoli said. “Although the rate of inflation has begun to decrease, it still poses a challenge for local governments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… not, to determine the corresponding Medicaid overpayments. For the period January 1, 2014 through February 28, 2020, our … data processing. However, further actions are required. For example, very little of the overpayments from the initial …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage systems lighting systems historic monuments and similar assets that are immovable and of value only to the State
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp0010Local Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Lansing Central School District – Procurement (2021M-213)
… may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Operational Advisory No. 15
… various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII … a Cash Advance For specifics, please visit the Guide to Financial Operations , Chapter VII, Section 10 . … Cash …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances