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Opinion 91-45
… agreement with town board) -- Relations With Town Board (remedies available to town board to enforce agreement for highway repairs and improvements) TOWN BOARD -- Power and … to assign additional duties to highway superintendent); (remedies to enforce agreement with highway superintendent for …
https://www.osc.ny.gov/legal-opinions/opinion-91-45DiNapoli Audit Praises Waterville Central School District
… located in Oneida County, is conducting necessary background checks and fingerprinting of employees prior to … new employees to work in schools until they receive proper background clearance, Waterville is setting an example for … with students must be fingerprinted and undergo a criminal background check. The law requires these background checks to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v … capacity necessary to extinguish a fully involved building ( Emerson College v City of Boston , 391 Mass 415, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … herewith. You ask how mortgage tax moneys distributed to your town pursuant to Tax Law, §261(3) are required to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Oversight of Water Supply Emergency Plans
… assessments and to ensure that any recommended follow-up actions occur. The audit covered the period January 2017 … tools that may be useful in responding to emergencies. The first ERPs were to be submitted to the Department by December … a CVA. Further, the Department did little to follow up when Water Systems were late in submitting or didn’t …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Operations Events and Deadlines Calendar . Submission of a transaction after this date may not provide OSC sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that … by the Department from June 1, 2018 to August 5, 2020 and their application status as of November 20, 2020. About … is responsible for administering more than 40 State and local taxes, including the sales and use tax. Provisions …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCapital Asset Management
… About the Program To fulfill its mission of delivering a broad scope of critical services for State agencies, the … Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … with generally accepted accounting principles. SFS AM is used by State and agency managers to effectively …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementReview of the Financial Plan of the City of New York - July 2007
New York City’s economy has remained strong during the first half of calendar year 2007, continuing to build on the impressive gains made in 2006.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2008.pdfReview of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdfProgress Report: The MTA Capital Security Program - April 2012
The electronic security program has encountered numerous setbacks, and its cost has nearly doubled, to $516 million, as the scope of the program has expanded.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2013.pdfProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfProtection of Managed Pollinators (Honey Bees) (Follow-Up) (2023-F-43)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f43.pdfImproper Payments for Brand Name Drugs (Follow-Up) (2024-F-9)
To determine the extent of implementation of the three recommendations contained in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f9.pdfTraffic Fatalities are Growing in New York State
Since 2019, motor vehicle fatalities in New York State have risen sharply, reversing the improvements made in the years prior to the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/pdf/traffic-fatalities-are-growing-in-new-york-state.pdfVillage of Suffern – Budget Review (B24-6-3)
The purpose of our budget review was to provide an independent evaluation of The Village of Suffern’s (Village) tentative budget for the 2024-25 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/suffern-village-b24-6-3.pdfOversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f22.pdfOversight of the Home Delivered Meals Program (Follow-up) (2023-F-25)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f25.pdf