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OSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfGreater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockland-county-budget-review-b21-6-12.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mEDSS - Create Users and Assign Roles
… strictly for individual use. Never allow other users to log into the account with your User ID and password. Creating … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesCUNY Bulletin No. CU-739
… are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City University of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the … required to have a valid US issued Taxpayer Identification Number (TIN) by considering the following questions: Does the … New York State Substitute Form W-9 , the Foreign Vendor Registration Request Form , and the appropriate IRS Form(s) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … year’s budget by addressing the District’s reliance on non-recurring revenues as a financing source. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has … concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… or outpatient evaluation and management (E/M) and another 26 percent were behavioral health E/M, as shown in Figure 4. …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Third Quarter
… following: Dormitory Authority of the State of New York – bond sales of up to $103 million in tax-exempt fixed and … bonds in July. New York State Housing Finance Agency – bond sales of up to approximately $122 million in taxable and tax-exempt variable rate bonds in July and bond sales of up to $462 million in taxable and tax-exempt …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. … Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to express his strong …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsXII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines … vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This Chapter provides an overview of: Expenditure Policies Record Retention Payment … The purpose of this chapter is to provide the procedures and guidelines …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkit