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Total Spending – 2023 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingPlattekill Library – Budgeting Practices (2017M-95)
… realistic estimates for revenues and expenditures based on all information available at the time. Use surplus funds … expenditures, funding needed reserves or reducing property taxes. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Rochester Career Mentoring Charter School – Procurement (2016M-406)
… is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component school districts with …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Utica Academy of Science Charter School – Purchasing (2015M-71)
… 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of … seven-member Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations … cost-effective option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial … Board of Cooperative Educational Services BOCES Real Property Leasing 2015M312 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Canajoharie – Procurement (2015M-36)
… Ensure that the procurement policy and competitive bid laws are adhered to when purchasing goods or entering …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Maine – Justice Court Operations (2016M-358)
… 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Mooers - Procurement (2020M-55)
… with statutory requirements. Of the 15 purchase and public works contracts totaling $150,939 that did not exceed …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 293 applicable physical … Assess whether City of Cohoes City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… taking additional steps to increase physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39State Comptroller DiNapoli Releases Municipal Audit
… data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditCUNY Bulletin No. CU-117
… Campus Security Officers Campus Peace Officers Campus Public Safety Sergeants Campus Security Assistants Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentDetails About the Audit Process
… the subject matter. The Opening Conference discussion will address the following: The initial audit objective(s) that …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… play in the city's economy. These complaints also fall under the City's direct authority to regulate, unlike … develop audit objectives. Highlights from the survey results are included in the Noise in New York City …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-54
… be extended prior to December 31, and, if so, what time table must be followed for the extension of the consolidated … may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-22
… in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of property located outside … is defined to mean any claim, account or demand against or agreement with a municipality (General Municipal Law, … officer or employee from receiving, or entering into any agreement for compensation for services to be rendered in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 91-60
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-60