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Opinion 88-20
… relocation alone would not have the effect of moving the location of the county seat. You ask whether a family court may be moved from its present location in the county seat to another location in the county without also effectuating a change in … Whether a family court may be moved from its present location in the county seat to another location in the county …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Fare Evasion (Follow-Up)
… and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of public bus service throughout New York City as well as the Staten …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followDiNapoli Op-Ed in Crain's New York Business
… improve the lives of all New Yorkers. Developing a clear plan and ensuring the funds are used efficiently, effectively … on expenditures, performance and provisions to ensure outcomes are achieved. Wanted: Specifics New York's initial … for eligible categories, including access to broadband, economic relief and development, education, housing, water …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualOversight of the Nourish New York Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit … To determine the extent of implementation as of September 2025 of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followOversight of Certified Homeless Shelter Food Services
… minimum nutrition requirements in an effort to reduce the prevalence of chronic disease (such as obesity, diabetes, and cardiovascular disease). In addition, food should be served in a clean …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of … Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical resource … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteSteuben County – Financial Management (2025M-127)
… Did Steuben County County officials effectively manage the Countys fund …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127North Creek Fire District – Board Oversight (2025M-86)
… the District’s reserve fund balance totaled $59,113 as of December 31, 2024. Audit Summary The Board did not provide … reporting, annual audits and policy reviews. As a result, the Board had limited assurance that the information … records and reported cash balances. The report includes 12 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … The audit included all expenses claimed on NYCCD’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on NYCCD’s CFRs for the two fiscal years ended June 30, 2013. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualOpinion 2003-7
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands … Whether moneys may be expended to pay reasonable and necessary preliminary costs related to a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… that earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District … Gardner’s co-defendant, Maria Caliendo, the owner of food service providers Smart Starts NY, Inc. (“Smart Starts”) … “The School Breakfast Program (SBP) was created to provide food and nutrition to those who truly need this assistance. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure … 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… an independent audit of companies’ practices related to racial equity. The proposals were filed at Chipotle … of other Black men and women, corporations pledged to fight against racial injustice. Many companies have taken steps to back their promises, but many have not,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsLinkNYC Program Revenues and Monitoring
… access as well as free phone service; a touchscreen tablet interface to access City services, including 911 … and/or operation issues, including: dirty/grimy tablet screens; physical damage; and defective screens/screen …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Monitoring System has designated 44 municipalities across the state as fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has evaluated … Monitoring System has designated 44 municipalities across the state as fiscally stressed this includes 12 counties 11 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … requirements to set aside some of the children’s earnings in a trust. "New York needs to do more to protect child …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfState Agencies Bulletin No. 2103
… Institutional Services BU04 Background Pursuant to a side letter contained in the 2021-2026 Agreements between the … effective date; and In a BU02, BU03, BU04 seasonal hourly position; and In the Department of Environmental Conservation … Bulletin Board > Payroll Manuals > Earnings Manual > Time Entry Payments > Overtime Compensation). The April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2103-april-2022-csea-longevity-payment-long-term-seasonal-employees