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Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and inspection … licensing processes for the day care centers and group family day care homes, or through registration processes for the small day care centers, family day care homes and school aged child care centers. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… authority contained in annual appropriation bill(s). 60840 Sole Custody Transfer To GL BU balancing account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersPopulation Data, Resources and Publications
… Data Historical Decennial Census Data File for Counties, Cities, Towns and Villages [xls] 2020 Census … Stress Monitoring System (FSMS) Environmental Indicator 1 for local governments uses population estimates from the … - This report highlights the results of the 2020 Census for local governments in New York State and accompanies a new …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsCity of Hornell – Business Improvement District (2018M-38)
… complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… of sales taxes on out-of-state (internet marketplace) online purchases made within New York. One year later, in STY …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthSelected Procurement and Contracting Practices
… Purpose To determine if the State University of New York’s (SUNY) internal controls over procurement ensure … September 3, 2014. Background The State University of New York (SUNY) consists of 64 colleges located throughout … Related Audits/Reports of Interest State University of New York System Administration Office: Selected Employee …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesMission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance … covers from April 2010 through August 2013. Background The New York State Thruway Authority (Authority) is a public … to build, operate and maintain the Thruway System. The New York State Canal Corporation (Canal Corporation), a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option to do … As a New York State vendor you must ensure your business information is accurate and up …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll … guidance on preparing for retirement, including topics to consider as you plan and actions to take. When you’re ready to apply for retirement, you can … process and highlighting important topics and information to consider …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementHeat and Hot Water Complaints
… of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of … collection of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal … well-maintained, which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
Former Deputy Erie County Clerk Alexander McDougall today pleaded guilty to felony counts of grand larceny and offering a false instrument for filing for stealing over $320000 in county funds
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyNew York State Comptroller Thomas P. DiNapoli Statement on Fitch Ratings' Upgrade of NYS General Obligation Bonds
… indication of that improvement. While further steps to achieve structural budget balance are essential, I applaud …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-fitch-ratings-upgrade-nys-general-obligationDiNapoli: Village Fiscal Stress Declines Again
… Thomas P. DiNapoli's Fiscal Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in … in fiscal stress. "This is the second year fiscal stress has declined in villages and the first year without a village …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againXII.8.D Contract Assignments and Sureties – XII. Expenditures
… a similar manner as liens against funds processed from a joint custody account. For more information on these liens, … of the State Comptroller Bureau of Contracts 110 State Street – 11th Floor Albany, NY 12236 (518) 474-6494 Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… (OCFS) could not show that caseworkers contacted children in foster care within the first 30 days of their placement … and lacked documentation proving children were placed in foster homes that met program certifications, according to … the foster care program, including placing children in foster care settings, certifying and approving certain …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOversight of the Clean Water State Revolving Fund
… if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State Revolving Fund … 2017 and September 2021. About the Program The Corporation is a public benefit corporation that provides financial and … their water quality infrastructure projects. Its mission is to assist communities throughout the State to undertake …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundCity of Long Beach – Budget Review (B21-7-6)
… review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6