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Independent 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.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.pdfReport on Estimated Receipts and Disbursements State Fiscal Years 2021-22 through 2023-24
The Office of the State Comptroller (OSC) estimates that the State’s tax revenues will increase by 22.2 percent or $18.3 billion in SFY 2021-22 from the previous year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursement-21-24.pdfCorning City School District – Claims Auditing (2023M-105)
… complete report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all … determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationState Agencies Bulletin No. 254
… for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented by CSEA in … to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Department of Taxation and Finance. The amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustCUNY Bulletin No. CU-322
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … deposit for this payment. Background The annual payment of the Nurses’ Health Specialty Differential is made in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-322-cuny-nurses-health-specialty-differentialRetirement Legislation
… Retirement and related legislation enacted or vetoed 2024 … Legislation Book Note: These documents are available in a Portable Document Format (.pdf) format, which requires …
https://www.osc.ny.gov/retirement/resources/retirement-legislationDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… budgetary imbalance that the MTA has to fix is clearer now that it has scrapped its ill-advised plan to cover … is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but could be as high as $4.6 billion in 2026 if the MTA’s unspecified gap-closing program falls short …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenTompkins County Development Corporation – Board Oversight (2021M-7)
… Ensure that administrative fees collected are based on the Board-approved policy or deviations have been …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for … on solid financial footing. There are cautionary signs in the global marketplace that should be watched closely. … done to assist the areas of the state not equally sharing in the state’s economic prosperity. “This is a good time for …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsBriarcliff Manor Union Free School District - Procurement (2020M-173)
… District (District) officials used a competitive process to procure goods and services. Key Findings District … professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a … we reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173State Agencies Bulletin No. 1314
… enrolled in Tier 6 in the following Retirement Systems: New York State Employees Retirement System (7Y) Police and Fire Retirement System (7W) New York City Teachers Retirement System (7S) New York City Employees Retirement System (7U) New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsXIII.9 Allowed Values for Processing Payments in SFS – XIII. Employee Expense Reimbursement
… Section Overview This section provides the allowed values to be used when processing employee expense reimbursements. … Report in the SFS Travel and Expenses module. Guide to Financial Operations REV. 05/18/2022 … This section provides the allowed values to be used when processing employee expense reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii9-allowed-values-processing-payments-sfsLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not … ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsOpinion 2001-8
… petition (Town Law §§170[2], 185[1-a]), subject to public hearing (Town Law §§170[2], 171, 185[1]), [1-a]). In the case … of a fire district may establish, after a public hearing, one or more zones in which the rate of tax for fire … not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8