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Town of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… The elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 network user … the District’s Director of Technology and Library Media Services (Technology Director), Technology Supervisor and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli: Local Sales Tax Collections Jump for Third Year
Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a report released today by State Comptroller Thomas P
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearSecurities Coordinating Committee
… the Comptroller prepares a forward issuance calendar that is released near the beginning of each calendar quarter and … updated frequently. Since the information on the calendar is supplied by the participating organizations and is subject to change without notice, questions about any …
https://www.osc.ny.gov/debt/securities-coordinating-committeeOpinion 2006-2
… 2006 David J. Wukitsch, Esq., Town Attorney Town of New Baltimore 1 The State Comptroller’s approval is required for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 93-19
… while section 2402 of the Surrogate's Court Procedure Act (SCPA) sets forth the fees chargeable in proceedings in … no fees are charged. Subdivision 13 of section 2402 of the SCPA, however, provides for a general $5.00 per page fee for … The Surrogate's Courts are divided in practice as to how SCPA, §2402(13) should be applied to certificates of adoption …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Comptroller DiNapoli Releases State Audits
… of Health (DOH) – Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security Numbers (Follow-Up) (2014-F-1) An … years then ended, in accordance with generally accepted accounting principles. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… are employed by multiple agencies or when an agency is reimbursing the expenses of an employee from a different … employee information and chart of account information is used on the expense report. To ensure travel and expense … ensure that employees are aware of the following: It is the employee’s responsibility to ensure that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentShort Term Interest Pool (STIP) Increase
… of 2015 – A.7509 (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is … Allows for an increase in the dollar amount the Comptroller is …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, … 111 requirements for State agencies and public authorities to purchase increasing amounts of energy from renewable … directed State agencies and certain public authorities to be more energy efficient and environmentally proactive. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOversight of Direct Placement of Children
… and that children are placed in safe environments. Of 30 direct placement cases we sampled, 10 lacked evidence that … source information and CONNECTIONS data for 23 of the 30 cases we reviewed. Additionally, the field indicating why …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenLivonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89State Agencies Bulletin No. 1799
… garnishments no longer being taken for employees due to new minimum wage rates affecting the general deduction rules … writs of garnishments (creditor garnishments) and New York State tax levies. Affected Employees Employees who have … of 25% of the employee’s disposable earnings for the week or the amount by which the employee’s disposable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateState Agencies Bulletin No. 320
… withholding rate Affected Employees State employees who live in the five boroughs of New York City are subject to the tax withholding changes. State employees who live in the five boroughs who receive a supplemental wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTravel Advisory No. 4
… of the travel event, and the start and end dates and times of the travel event and/or expense. This requirement … header level of expense reports. XIII.2.B Expense Report Submission Updated to reorder XIII.2.A to XIII.2.B. XIII.2.C …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fields