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Opinion 88-3

… however, that all such fines collected by justices of the peace of towns and police justices of villages shall be paid …

Federal Support of the State’s Safety Net – Federal Funding and New York

… Federal Support of the States Safety Net …

IT Security: Key 12 Areas of Concern – Information Technology Governance

… and Intrusion Detection Area #11 – Physical Controls Area #12 – Information Technology Contingency Planning …

DiNapoli Releases City of Troy Budget Review

… New York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget … New York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget …

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …

XIV.3 Investment of State Funds/Interest Earnings Distribution – XIV. Special Procedures

RFP#0008 – Audit of OSC Internal Controls

… Request for Proposals  Issued June 9, 2025  The Office of the State Comptroller (“OSC”) is seeking … Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel format Responses to Questions , in PDF …

Oversight of Critical Foster Care Program Requirements

… effective controls in place to ensure that foster homes meet required criteria prior to their certification or … effective controls in place to ensure that foster homes meet required criteria prior …

Administration of the Article 8-A Loan Program

… Findings We found that HPD does not verify the accuracy of building owners' affidavits submitted to support their … of dollars in revenue. We also found that many significant building violations and agreed-upon repairs go unaddressed by … conditions pose significant health and safety threats to building occupants. Lastly, one of the building owners …

Selected Aspects of the Migrant Education Program

… temporary or seasonal employment in an agricultural or fishing activity as a principal means of livelihood. The …

Audits of Local Governments: The Audit Process

… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …

Compliance With Freedom of Information Law Requirements

… mobility provider in the Capital Region, providing regular route bus service, shuttle systems, and paratransit services. …

Oversight of Chemical Dependence Residential Services (Follow-Up)

… programs. Before issuing an operating certificate, OASAS is required to inspect programs for compliance with all …

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

Town of Wolcott – Information Technology (2020M-126)

… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …

Town of Wolcott – Financial Management (2020M-131)

… for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating …

Town of Pulteney – Information Technology (2021M-28)

Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets

Town of Albion – Financial Management (2021M-29)

Determine whether the Town of Albion Town Town Board Board developed and monitored realistic and structurally balanced budgets

Town of Oneonta – Town Clerk (2021M-59)

… in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did … collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of … analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our …