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Localities’ Procurements of Paper Ballots (2013-S-36)
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36.pdfTable of Heirs
A form used, usually in tandem with a Small Estates Affidavit, by surviving blood relatives of a decedent if there was no estate representative appointed by the
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/table-of-heirs.pdfMWBE Report 2015-2016 Fiscal Year
The New York State Common Retirement Fund’s Emerging Manager Program began in 1994 with an allocation of $49 million to Progress Investment Management Company,
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2015-16.pdfAudit of the State Financial Aid Program at Barnard College (2015-T-1)
The objective of this audit was to determine whether Barnard College (Barnard) officials complied with the State Education Law and the Commissioner of Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15t1.pdfLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfState Agencies Bulletin No. 1665
… Purpose To provide agencies with the steps required to calculate breaks in service for ORP and VDC members (Plan … in PayServ. The TIAA/CREF Suspense/NRI panel automatically transfers funds from OSC to the ORP/VDC vendor when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesOpinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St Comp Nos. 73-842 and 73-843, unreported). As …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-42
… §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking lot pursuant to which the town … other consideration provided by the town, is commensurate with the value of the benefit received by the town under the … lease. You ask whether a town may enter into an agreement with the owner of a parking lot to permit the town to use a …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Comptroller DiNapoli Releases State Audits
… (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three … identified $154,563 in reported costs that did not comply with SED requirements and recommended such costs be … Auditors identified 18 potential surplus properties with an estimated value of $7.1 million that may no longer …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsLocal Sales Tax Sharing in New York State
… State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school … These sales tax allocations are made in accordance with statute or pursuant to sharing agreements between the … York State, including why counties may or may not share with other local governments, see the Office of the New York …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTown of Webb Union Free School District – Financial Management (2022M-53)
… budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials … to fund operations. Key Recommendations Develop budgets with reasonable appropriation estimates, only appropriate … and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund balance limit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53XII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State Finance Law, … have been received. Process and Document Preparation: With the implementation of the Statewide Financial System, … required to submit invoices or supporting documentation with the voucher. However, Business Units must retain and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsOversight of Industrial Hemp (Follow-Up)
… hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no … Agricultural Research Pilot Program Program in accordance with federal and State requirements …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… plans to develop online sales or websites over the next six months than respondents in all other sectors. FIGURE …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… New York closed out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or … New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of … ensure that goods and services were procured in accordance with the purchasing policy and procedures. We reviewed 22 … None of the 10 professional service providers we reviewed with payments totaling $250,200 were evaluated every three …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) … distributed. Corporation officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOpinion 88-42
… villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that … villages in the county in a manner which did not comply with the provisions of Tax Law 1262 …
https://www.osc.ny.gov/legal-opinions/opinion-88-42