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Selected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and expenses were reasonable, adequately supported, and properly approved. Our audit covers from April 1, 2010 … State of New York (RIOC) is a public benefit corporation and a political subdivision of the State of New York. RIOC …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Enacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfBorrowing Against Your Contributions – Article 14 Benefits
… of the federal tax laws pertaining to Retirement System loans. Your loan will be taxable if: The loan amount exceeds … your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax … if refinancing your current loan or carrying multiple loans would be better for you. Although the repayment amount …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsFishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … Key Findings District officials did not properly maintain e-records in accordance with applicable legal and regulatory … policy that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andPoughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… to determine whether Authority officials procured goods and services in accordance with the procurement policy and … 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… 2020 levels and contribute to non-property tax upside in FY 2022. “At the same time, the restart of the Program to … the Gap (PEG) may generate nearly $2 billion in savings in FY 2022 and FY 2023. The majority of savings come from operational …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planTown of Hanover – Procurement (2025M-58)
… professional judgment and/or a high degree of creativity. For example, professional services can include legal, … bidding, such as professional services. The Board last updated the Town’s procurement policy in 2021. From January … $274,000 for various services including legal, engineering, bookkeeping, auditing and water testing …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the online health plan … report Accuracy of Medicaid Eligibility Determined by NY State of Health Report 2019S43 …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… of our audit was to review the financial condition of the sewer fund and the internal controls over financial records … fund, $205,000 for the water fund, and $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided sufficient revenues to finance …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15XII.6.C Paying Prompt Contract Interest – XII. Expenditures
… of this Guide. In the event that the Agency does owe interest, the interest rate used in the late contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCreditable Service – Regional State Park Police Plan
… plan includes all service performed as a regional state park police officer. Certain military service or service you … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceState Police Bulletin No. SP-114
… Specialists represented by the New York State Police Investigators Association in Bargaining Unit 62. … who are eligible to receive Supplemental Location Pay. Orange, Putnam and Dutchess Counties $1,160 NYC, Rockland and … Time Entry pages to pay the required increases. Control D Reports The following Control-D reports will be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherState Police Bulletin No. SP-95
… and Senior Investigators represented by the New York State Police Investigators Association in Bargaining Unit 62. … Premium in Lieu of Overtime Command Pay Expanded Duty Pay Location Pay Supplemental Location Maintenance Allowance … in BU62 between 4/7/05 and 4/5/06 with no break in service to be eligible for the $2,494 Cash Payment Award ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-95-new-york-state-police-investigators-association-nysipa-bargaining-unitOpinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … impose a license fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 19 water outlets (23 percent) exceeded the lead action level. We determined that 10 of these 19 outlets (53 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17State Agencies Bulletin No. 2207
… effective date of the payment and the action results in an overpayment of earnings, the automatic negative retroactive … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… assets and summarizing the results using a measurement scale; Estimating each year the annual amount necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf