Search
Collection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesState Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … a timely manner. Officials also did not monitor compliance with the acceptable computer use policy. As a result, 12 of … to district officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Cobleskill – Misappropriated Funds and Board Oversight … received inappropriate payments totaling $8,828. City of Middletown – Information Technology (Orange County) City … have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsNYSLRS Fact Sheet
… Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members 699,229 (95%) of members … fiscal year end March 31, 2025) Benefits paid out: $16.8 billion Employer contributions: $6.2 billion Local government contributions: $4.0 billion State …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … period January 1, 2014 through December 31, 2018. The cost of the prescription drug program averaged $2.4 billion per …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… These included over $1,037,509 paid to a provider of campus services such as transportation, vending, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesRochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets for the … The objective of this review was to provide an independent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Opinion 89-12
… shall include: participating as a member, advisor or employee of a government body in those actions or …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) … superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to persons … duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city collecting officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- … Whether a town may under the provisions of section 11 of the General Municipal Law invest a portion …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate police officer to the … subordinate" and "next subordinate officer" refer to the official position or standing of the officer in the police …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits reach $27.6 billion in the first six months of 2020, an 82 percent increase over the same period last … annual report on Wall St.’s performance . “An injection of federal stimulus money, plummeting interest rates and … the securities industry provides an outsized source of revenue, but the rising profits on Wall Street are …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsEDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? … Contract / Amendment header information from SFS in for you. When will a Procurement Contract / Amendment … Time will be received the next business day. What if I cannot find my Procurement Contract / Amendment when …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpNew York State Comptroller DiNapoli Statement on DACA
… history. There are 800,000 young people, more than 40,000 of them New Yorkers, who have met the educational … and background checks to earn DACA and will be robbed of their opportunity to work and live without fear of deportation. Today's announcement is a call to action for …
https://www.osc.ny.gov/press/releases/2017/09/new-york-state-comptroller-dinapoli-statement-dacaVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mBath Central School District - Online Banking (2018M-79)
… Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an … and procedures. Designate one computer to be used strictly for online banking transactions. Address the IT …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Vendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor … “Vendor Classifications,” a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-182014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … Stewardship Act (PSA) Report. Pursuant to Chapter 317 of the Laws of 2014, the PSA Report now also includes data previously …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report