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Reporting of Billboard Income
… We also determined whether penalties were being assessed in accordance with the City Administrative Code for the … (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately and … consistently. To accomplish this mission, the Division, in part, relies on the accurate submission of an RPIE from …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeManagement of Energy Consumption
To determine whether Office of Children and Family Services officials have been effectively managing their agencys energy consumption
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionDisposition of Farm Assets
… the activities of persons under community supervision (parole). Prior to the 2009-2010 fiscal year, the Department … part of the 2009-2010 State budget process, the Department was directed to close these farm operations to generate cost savings. At the time of closure, the Department was responsible for the disposition of all farm assets, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsNotice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – … of reserve funds and reserves funded by resolution Memo Bill Text Status … To provide increased transparency in …
https://www.osc.ny.gov/legislation/notice-reserve-fundsChart of Accounts Query
Presents the account codes that are valid for Annual Financial Report AFR reporting by year
https://www.osc.ny.gov/local-government/required-reporting/chart-accounts-queryOversight of Kendra’s Law
… To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) … been scheduled for the following week, but wasn’t. On the day that the second meeting should have taken place, the … determined that care management providers did not promptly connect with the recipient, and provided guidance to LGU …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawExamination of Sealed Records
… Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. Memo Bill Text Status … Relates to the examination of certain sealed records by the New York State Comptroller …
https://www.osc.ny.gov/legislation/examination-sealed-recordsRefunding of State Bonds
… (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call premium … the purposes of redeeming or refunding state bonds. Memo Bill Text Status … Removes the three percent limit on the …
https://www.osc.ny.gov/legislation/refunding-state-bondsTransformation of the MTA
… to provide “transformation implementation roadmap support services.” The roadmap consultant was responsible for 25 … and selecting individuals to fill the positions, or “Lift & Shift,” a process where employees are assigned by …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaOversight of Dam Safety
… Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with … to overtopping (caused by water spilling over the top of a dam), foundation defects, cracking, inadequate maintenance and upkeep, and piping (when seepage through a dam is not properly filtered and soil particles form sink …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 3 5 and 6 members under Article 14CO CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1526/cost-living-adjustmentWest Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
Determine whether the West Colesville Volunteer Fire Company Inc Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightCity of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Ethics Oversight (2020-MS-1)
… [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle [pdf] , Rochester [pdf] , Troy [pdf] and Utica [pdf] … standards. Key Findings Local governments must comply with New York State General Municipal Law (GML) and should do more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Post Retirement Reporting
… public retirees who were on payroll during the previous calendar year. To assist with complying with these reporting … Page.) If you submitted an enhanced report for your December 2023 report or earlier: You already report retirees … and BOCES is suspended through June 30, 2027. (May 2025 legislation extended the date from 2025 to 2027.) 1 …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Opinion 98-13
… (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing … with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; EDUCATION LAW, §§253, 255, 262; … authority to establish a public library. Arts and Cultural Affairs Law, §61.05 provides that any municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2005-6
… 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention to … under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Audits
… (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of Agriculture and Markets (AGM) and the … of Temporary and Disability Assistance – Oversight of Homeless Shelters (Follow-Up) (2024-F-31) The Office of … management, access to health care, treatment for substance abuse, childcare services and assistance with finding …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid recipients receive necessary durable medical … trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces of on-rail …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-audits