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Great Neck Park District – Capital Assets (2025M-27)
… assets (i.e., equipment), and they did not physically tag equipment or record tag information on the inventory list. We reviewed all 30 …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Opinion 2001-15
… -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town … real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that the evident purpose of … Opns St Comp No. 71-480, unreported; 2 Opns St Comp, 1946, p 669; see also 1981 Opns St Comp No. 81-193, p 206; Wachtel …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Child Protective Services (2013-MS-5)
… actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect … that are administered by counties. Each county has its own CPS unit that is required to investigate child abuse and … higher than the national standard and required each county CPS unit to develop and implement a Program Improvement Plan …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Opinion 2002-13
… not illegal or contrary to public policy. October 28, 2002 Dan McInerney, Treasurer Suffern Fire Department 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… the city from economic and fiscal uncertainty in the near future,” DiNapoli said. “The plan also addresses $1.2 … generate cost efficiencies, track the performance of services delivered amid changing staffing trends, and build …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined contained PPSI that … which outline proper access, transmission, storage and use of PPSI. Establish a data classification matrix that assigns …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andFranklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Determine whether the District is providing transportation to eligible nonpublic school students. Key Findings District … for 15 students. For 2017-18, the District paid 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include documentation …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Annual Financial Report Filing Deadlines
Annual Financial Report Filing Deadlines
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesOpinion 91-18
… serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of ethics, however, … of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is still the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Virtual Currency Licensing
… To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and … period from July 2018 through July 2023. About the Program DFS is New York State’s financial services regulator, and its … financial institutions licensed to operate in the State. DFS supervises and regulates the activities of nearly 3,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Period January 1, 2024 – April 30, 2025 We extended our observation of annual AFR filings forward to November 28, … cash disbursements in the Town’s computerized accounting system or perform monthly bank reconciliations for fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22State Agencies Bulletin No. 2126.5
… Paid Parental Leave for certain State government employees and provide guidance for entering the leave and payment transactions in PayServ. Affected Employees: … of New York State Troopers, Inc. (Troopers Unit and Commissioned/Non-commissioned Officers) April 16, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullOpinion 94-4
… that, because of the specific requirement in Town Law, §29(3) that the town board authorize the use of a facsimile … of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Opinion 2000-18
… constituting the department (see Town Law §§176 [11], [21]; Not-For-Profit Corporation Law §1402[e][1]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on CTN’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on its CFRs for the two fiscal … to children with disabilities who are between three and five years of age. CTN is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal Reports … provides preschool special education services to children with disabilities who are between three and five … To determine whether the costs reported by Alternatives For Children on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manual