Search
Opinion 91-41
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the amount … on the amount of annual tax increases, section 81(1)(e) does not provide authority for a petition to require a …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Federal Programs Bridge Gap in Broadband Access
… than $20,000 with a broadband subscription rose from 64% to 76% between 2019 and 2021 thanks in large part to two federal programs created to address disparities in access to high-speed internet. More …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment (2020-S-41) 180-Day Response
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41-response.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5)
To determine whether the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5.pdfCompliance With Executive Order 95 (Open Data) (2020-S-36) 180-Day Response
To determine whether the Olympic Regional Development Authority is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36-response.pdfBenefits Advisement Services for Individuals With Disabilities Seeking Employment
To determine if the Office of Mental Health (OMH) has effectively addressed the findings and recommendation related to benefits advisement in the New York State Employment First Commission report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s41.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… taxable wages for prior tax years. This may occur if a Business Unit did not process an expense report with the … Process and Document Preparation When a Business Unit becomes aware that an employee’s taxable income was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentGreenville Fire District – Investment Program (2023M-106)
To determine whether Greenville Fire District (District) officials managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greenville-fire-district-2023-106.pdfState Agencies Bulletin No. P-947
Revision to Bulletin P-946 Professional Leave Payment for Employees in PS&T
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-947.pdfUnderstanding Fund Balance Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-fund-balance-12-01-2021.pdfRecord of Activities: Elected and Appointed Officials Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-presentation-01-11-2022.pdfEthics Oversight (2020-MS-1)
Determine whether local governments used resources to implement certain ethics oversight standards.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/ethics-oversight-2020-ms-1.pdfFiscal Stress Monitoring System - Upcoming School District Release
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-school-districts-01-08-21.pdfFiscal Responsibilities of the Village Clerk-Treasurer Webinar Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibilities-of-the-village-clerk-treasurer-webinar.pdf