Search
Opinion 93-15
… its books for audit to, the town board with respect to private source moneys held by the library. You state that the … has appointed a treasurer of the library who holds only private source moneys of the library. Town Law, §123 provides … the library fund, the library board would have custody of private source moneys of the library (1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 91-31
… of suppressing the disease (11 Opns St Comp, 1955, p 250; 2 Opns St Comp, 1946, p 133; 1 Opns St Comp, 1945, …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that … services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) to individuals who have … claimed costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 2431
… an Employee Status of A, P or L* and a Comp Rate Code of ANN effective the first date of the academic year may be … an Employee Status of A, P or L* and a Comp Rate Code of ANN effective the first date of the academic year may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2431-new-brailleamerican-sign-language-proficiency-stipends-eligiblePrivacy and Security of Student Data
… regulations regarding the safety and privacy of students’ data and is monitoring New York State school districts to … complying with the legislation and regulations that govern data privacy and security. The audit covered the period from … The Department is responsible for safeguarding its data and ensuring the confidentiality, integrity, and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) … To determine whether the 20 reduction in energy use required by Executive Order 88 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Agencies Bulletin No. 2060
… the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … an annual audit of the Supervisor’s books, records and documents, it may have identified and potentially helped …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… $248,500. The School Board (Board) contracted with a management company (Company) to provide management … inventory records. Audit Summary School officials did not ensure that Company employees maintained complete, … The School’s written agreement with the Company did not explicitly state who was responsible for the inventory of …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s … fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial … increased the risk that Town funds could be lost, stolen or misappropriated, as we were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … of the purchase before payment, which increased the risk of unauthorized or inappropriate expenditures. Review … paid according to time records, therefore increasing the risk that employees received additional pay to which they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Agencies Bulletin No. 2378
… the right to pass along any penalties imposed by the IRS to any State Agency that is responsible for the … code not checked ” or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… complete report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … ineffective oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13