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Marketing Service Performance Monitoring
… and manage contracted marketing services, including the extent to which ESD employs appropriate performance … effectiveness and cost-efficiency. Our audit scope covered the period December 1, 2011 through November 6, 2014. … General to ensure that it was in proper form and included all provisions mandated by law, and by the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringVillage of Cato – Audit Follow-Up (2023M-145-F)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were … of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fXII.6.A Paying Another State Agency – XII. Expenditures
… Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor … the New York State Vendor File with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyHousing Preferences for Veterans (Follow-Up)
… City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in … veterans had been identified on their waiting lists. NYC HPD approved many of these non-veterans’ applications, … included in our initial report. Key Finding NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… New York State Comptroller Thomas P. DiNapoli today announced his office will conduct a training session in cooperation with Ulster County Executive … County. “Fire district officials can benefit from this training to help them protect their assets by tightening …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesDiNapoli Releases April State Cash Report
… State tax collections totaled $7.1 billion in the first month of … last year, largely driven by a decline in personal income tax (PIT) collections, according to the state cash report … P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the fiscal year were …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportSelected Performance Measures (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Performance Measures … corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: Bridges and … as the Federal Transit Administration (FTA) for inclusion in its National Transit Database (NTD). The FTA uses this …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOpinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time … resolution, to establish a capital reserve fund to finance all or part of the cost of the acquisition of a type, or … of tax exempt properties in the event of certain sales of all the property and facilities of a town special improvement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Otisco Fire District – Financial Activities (2025M-42)
… accurately. 11 claims totaling $130,435 were not approved by the Board prior to payment. 26 claims totaling $19,479 … reports to the Board were not accurate and supported by the accounting records. For example, the Treasurer … reconciling items and were not provided to or reviewed by the Board. The Treasurer did not provide financial records …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Oversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … initial report. Of the three prior audit recommendations, all three recommendations have not been implemented. Key … Determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capState Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and … (OVP). Overview The Payroll System provides a process to recover overpayments made to employees when that payment is recoverable under Section … To provide an overview of overpayment processing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesOpinion 92-25
… may adopt regulations authorizing a fire commissioner, who is not a member of the fire department, to ride on fire … with the performance of duties of chief or assistant chief is a factual determination to be made based upon … circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Street and Sidewalk Cleanliness (Follow-Up)
… clean,” “not acceptably clean,” or “filthy” are based on inspectors’ drive-by inspections for a sample of … metrics for all NYC agencies. Our initial report, issued on September 16, 2020, examined whether DSNY was effectively … and effectively address persistent cleanliness problems on NYC streets and sidewalks. Our audit also identified …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followOpinion 92-43
… and procedures adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway … adopt written internal policies and procedures governing all procurements of goods and services. Subdivision 2 of … and procedures required by section 104-b must govern "all" procurements of goods and services for which competitive …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 96-13
… in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … in, and receive benefits from, a service award program for volunteer ambulance workers and the State Employees' … .) authorizes the adoption of service award programs for volunteer ambulance workers. Section 219-e(a) of that law …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service … Key Finding Department officials have made some progress in addressing the problems we identified in the initial audit report. However, further actions are …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followFire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help … institutional and residential settings across the State for more than 126,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlNew York State Accounting System User Procedures Manual
… The information on this page is obsolete and only available for historical … 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS COUNCIL ON THE ARTS 01361 ESP PERFORMING ARTS CENTER 01362 NYS … 02560 OFFICE OF UNCLAIMED FUNDS 02570 JUSTICE COURT-9TH FLOOR 02580 REFUND AUDIT 02581 REFUND - ALCOHOL BEVERAGE …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17