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Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public Health Department (Department) devices was adequately protected from unauthorized access and use.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cayuga-county-2022-146.pdfTransforming Into Construction & Development
… of the Metropolitan Transportation Authority’s MTA Capital Construction to the renamed MTA Construction & Development as part of transforming the MTA … At the December 2019 Board Meeting, MTA Capital Construction was renamed and reorganized to Construction & …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentControls Over the Empire State Supportive Housing Initiative
… whether providers deliver the services that are required in their contracts with State agencies. The audit covered the … 2017 through March 2023. About the Program Established in 2016, ESSHI is part of the Executive’s comprehensive plan … units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health (Office) serves as the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… community,” DiNapoli said. “I thank Wyoming County Sheriff Gregory J. Rudolph and District Attorney O’Geen for their … of Perry Emergency Ambulance,” said Wyoming County Sheriff Gregory J. Rudolph. Conaway, 50, of Silver Springs, was …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementOpinion 88-50
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use … storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in a capital reserve fund may be expended to fix dents and … a water storage tank depends on whether the work is more in the nature of rebuilding or completely overhauling than …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The Board of Fire Commissioners … of the State Comptroller and other interested parties. The audit included three recommendations to help the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fTown of Danby – Audit Follow-Up (2022M-127-F)
… the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022. The audit determined that: The Town … assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024. The audit determined that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released in December 2021. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Opinion 90-33
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint … officers and employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board … board approval. You ask whether, under the Village Law, in the absence of the village mayor at the meeting of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-33DiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… New York State Comptroller Thomas P. DiNapoli today announced that clothing-maker Guess? Inc. has agreed to … New York State Comptroller Thomas P DiNapoli today announced that clothingmaker Guess Inc has agreed to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksOpinion 95-27
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- State Aid (submission of claims for adjustments in the amount of State aid paid to a school district … -- Powers and Duties (submission of claims for adjustments in the amount of State aid paid to a school district …
https://www.osc.ny.gov/legal-opinions/opinion-95-27State Agencies Bulletin No. 2122
… Code ACV to identify employees who should not be included in the automatic system termination program. Affected … of New York agencies ( Deptids 70XXX ) Background In an effort to clean up payroll data, records of employees … 12/31/2021 and who meet the other specific criteria listed in Affected Employees will be automatically terminated. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearMuseum or Military Abandoned Property
… Our office has a list of abandoned properties left in museums, … China bread and milk set with gold trim; pitcher has an image of Fort Ticonderoga's main entrance and bowl has an image of Roger's Rock Hotel and Slide, Lake George, … Our office has a list of abandoned properties left in museums historical …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, … the first six months of State Fiscal Year SFY 202324 $17 billion higher than estimates released in the Division of the Budgets DOB July Update to the Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be … 2009 and 2017, its largest and longest job expansion in the post–World War II period. After adding 81,000 jobs in 2017, employment reached 4.4 million, 615,000 more than …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the … advances to employees to cover travel expenses incurred in connection with conventions, conferences or schools …
https://www.osc.ny.gov/legal-opinions/opinion-89-10