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Town of Spencer – Procurement (2025M-100)
… marketplace for vendors. The Town Supervisor (Supervisor), Highway Superintendent (Superintendent) and department heads … guarantee that they secured the most favorable terms and conditions for the benefit of Town taxpayers. We determined …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Midway Fire Department – Disbursements (2026M-11)
… Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… review the Company’s U.S. Internal Revenue Service (IRS) Form 990. Understanding the Audit Area Company officials must … Company retain its tax-exempt status. Individuals involved in fundraising activities are responsible for accounting for … File IRS Form 990 for 2022, 2023 and 2024 in a timely manner Also, Company officials did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Opinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale …
https://www.osc.ny.gov/legal-opinions/opinion-96-4XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… funds are reserved, they are not available for other than the specified purposes. The Office of the State Comptroller (OSC) is committed to … Purchase Requisitions , for additional information). CLOSING CONTRACTS State agencies should reduce unexpended …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… is essential to ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetData Sources – 2023 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesRFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to … The Office of the State Comptroller OSC is seeking proposals from independent certified public …
https://www.osc.ny.gov/procurement/rfp0008Accounts Payable Advisory No. 61
… public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsTown of Bethany – Town Clerk Fees (2017M-226)
… receipts. Perform an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTown of Amity - Town Clerk (2018M-183)
… Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183State Comptroller DiNapoli Releases School District Audit
… did not adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOpinion 89-19
… filing fee in CPLR 8022, and is not an agency of the State for purposes of the exemption in CPLR 8017(a). You ask … payable in advance. Section 8017(a) provides an exemption for the State and counties from certain fees, by providing: … Commissioner of the State Department of Social Services (DSS) in an Article 78 proceeding. The Court held that since …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 99-5
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdf