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Albany Community Charter School - Resident Tuition Billing (2019M-138)

… districts. Key Findings Officials did not obtain current proof of residency for all students. Officials did not … every enrolled student has current proof of residence on file. Provide the Board with detailed information about the … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Town of Ancram - Financial and Capital Planning (2019M-135)

… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

XI.13 Procurement Overview and Policies – XI. Procurement and Contract Management

… The purpose of this section is to provide general policies and procedures … Requirements Please see Section 2 - Comptroller Approval of Contracts and General Contract Processing of this Chapter for additional information relevant to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi13procurement-overview-policies

CUNY Bulletin No. CU-735

… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator

Pittsford Central School District – Payroll (2021M-129)

… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did … the required annual financial reports with the Office of the State Comptroller OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

Start a Business and Get Licenses

… in New York State or to register an out-of-state business, visit the New York State Department of State. Additional … in New York State or to register an outofstate business visit the New York State Department of State …

https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licenses

State Agencies Bulletin No. 1802

… Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Date(s) Effective paychecks dated January 16, 2020 (Institution) and paychecks dated January 22, 2020 (Administration). OSC …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1802-council-82-dues-increase

Indigent Legal Services Fund

… [email protected] … Indigent Legal Services Fund …

https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fund

XI.12 Overview – XI. Procurement and Contract Management

… agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract … may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section provides information on the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview

Opinion 90-10

Whether a town highway superintendent may remove trees posing a danger to users of town highways notwithstanding the objection of the towns conservation advisory council

https://www.osc.ny.gov/legal-opinions/opinion-90-10

DiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens

… business activity and housing supply,” DiNapoli said. “There is a strong immigrant population in this section of … cost of housing persist. It’s my hope that this report will be an asset that local leaders and community stakeholders can …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queens

DiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses

… pandemic, while most other economic sectors suffered job losses, according to a report released today by State … in the past five years was software publishers, including app developers, whose employment more than quadrupled. Who … pandemic while most other economic sectors suffered job losses according to a report released today by State …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-losses

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property … 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property … Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) … plan to initiate corrective action. … Determine whether the Town Assessor properly administered select real property …

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property … 101 properties with agricultural, senior citizen, and veteran exemptions and found 62 (61 percent) lacked … to verify taxpayer eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

Putnam County – Probation Department Collection of Revenue (2014M-5)

… of Audit The purpose of our audit was to examine the Probation Department’s revenue collection process for the … comprises nine elected legislators. The County’s Probation Department is under the supervision of the …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate … documentation (e.g., applications, renewal forms, income support and military records) to verify eligibility. Key … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173