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City of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Conclusion – Travel and Conference Expense Management
… in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and … conference expenses. The auditing body or official must be familiar with travel and conference procedures so that any …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionDiNapoli Releases Guide to Federal Funding in New York
… in childcare and K-12 education through their senior years with Social Security benefits. In addition, the new tool provides spending by … Social Security, housing assistance, and the Supplemental Nutrition Program for Women, Infants and Children. Insights …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkSelected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and Operations has taken appropriate … are operational and accessible to all. Background New York City Transit (Transit) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyIdentifying Fiscal Cliffs in New York City’s Financial Plan
… This tool has been discontinued and is no longer being … (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a “fiscal cliff,” … This dashboard identifies programs and services that face …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planCUNY Bulletin No. CU-785
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37 Local 2627 in Bargaining Unit T9
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-785-district-council-37-dc37-local-2627-dues-increaseCUNY Bulletin No. CU-811
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by DC37 Local 2627 in Bargaining Unit T9
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-811-district-council-37-dc37-local-2627-dues-increaseOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY SHERIFF -- Enforcement of Judgment (method of computing interest on income … Concerning the proper method of computing interest on income executions served pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-16XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… identified by the letter that appears on the face of the check. Vendor and employee expense checks have an “A” on the … submitting a stop request, a user can view the request status by navigating to Accounts Payable > Payments > … user requested the stop, the date of the request, and the status of the request. (Note: If the search only produces …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Agencies Bulletin No. 2166
… inform agencies of new functionality allowing employees to update their addresses and payroll options in NYSPO. Affected Employees: All active … OSC will add new NYSPO functionality available via the ‘Update Personal Information’ hyperlink on the NYSPO home page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateState Agencies Bulletin No. 1598
… if the agency has not Terminated it or processed a Correct History to remove the retirement row. Agency Actions: If an … follow the instructions below to correct the employee’s history. Verify the employee did not receive a retirement … and the employee’s record to verify they can have “Correct History” completed. Payroll Retirement will notify the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireState Agencies Bulletin No. 1038
… wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability … when the original overpayment occurred based on the check date, not the earnings begin date. The overpayment may … is transferred to the oldest overpayment record. Caution:Do not apply a Goal Balance that is more than the Goal Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recoveringEffectiveness of Cost Containment Initiatives
… the Authority estimates that only about 10 percent of the roadway and 20 percent of the bridges have been replaced or …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right … Absent compelling justification the New York State Office of the State Comptroller OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions2016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcrProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3) 180-Day Response
Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3-response.pdf