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Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver … The purpose of our audit was to review selected financial operations of the Town for the …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

Village of Suffern – Budget Review (B22-6-2)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the Villages …

https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2

Congregate Meal Services for the Elderly (Follow-Up)

… in our initial audit report, Congregate Meal Services for the Elderly (Report 2016-N-5 ). About the Program Our initial … January 11, 2018, found that the New York City Department for the Aging (DFTA) needed to improve its oversight of … in our initial audit report Congregate Meal Services for the Elderly …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-follow

Wyandanch Union Free School District – Budget Review (B24-7-2)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Collection of Lease and Permit Revenues

… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use …

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas

… about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a $13,000 fine in … Disclosure report with the New York State Board of Elections, where he admitted that he did not disclose that he … about those funds on a disclosure to the State Board of Elections …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richard

Opinion 2002-7

… This opinion represents the views of the Office of the State … district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie … AD2d 369, 577 NYS2d 993 aff 80 NY2d 938, 591 NYS2d 131). This Office has previously noted that no provision of law …

https://www.osc.ny.gov/legal-opinions/opinion-2002-7

Opinion 2004-6

… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …

https://www.osc.ny.gov/legal-opinions/opinion-2004-6

Psychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual

… Programs, Inc. d.b.a. Parsons Preschool (Parsons) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Parson’s CFR for the fiscal year ended June 30, 2015, and … Evaluational Programs Inc dba Parsons Preschool on its Consolidated Fiscal Reports …

https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursable

Congregate Meal Services for the Elderly

… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered the … To determine whether the New York City Department for the Aging effectively …

https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderly

Determination of Residency for Tuition Purposes (Follow-Up)

… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and … solicit information relative to the student’s principal or permanent home for the previous 12-month period. The …

https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-follow

NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination

… shareholder proposals with portfolio companies Activision Blizzard Inc. , Tesla Inc. and Starbucks Corp. requesting … relationships with customers and partners. At Activision Blizzard, the California Department of Fair Employment and … Recently, Microsoft announced plans to acquire Activision Blizzard. The Fund will continue to monitor developments …

https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discrimination

Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911

… However, the Division of Homeland Security and Emergency Services (DHSES), which is the primary agency responsible for … emergency. The Division of Homeland Security and Emergency Services should implement its recently released 911 plan, … The audit found that, based on its current status of planning, New York state was still years away from having …

https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911

Wage Subsidy and Transitional Employment Programs

… ensure payments are used as intended and whether program contractors accurately report performance outcomes, including … eligible public or private not-for-profit organizations (contractors) to implement them. Contractors work with third parties (e.g., local businesses) …

https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programs

Opinion 90-7

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …

https://www.osc.ny.gov/legal-opinions/opinion-90-7

Opinion 93-26

… costs and raise the remainder of district costs by ad valorem assessment. You state that the town has formed an … assessed against the properties within the district on an ad valorem basis. Pursuant to Town Law, §198(10-f)(b), …

https://www.osc.ny.gov/legal-opinions/opinion-93-26

New York Leads Nation in Nonprofit Jobs & Wages

… New York led the nation in nonprofit employment with more than 1.4 million jobs and total wages of just over $78 billion in 2017, according to a report released today by State … New York led the nation in nonprofit employment with more than 14 million jobs and …

https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wages

Village of Skaneateles – Claims Auditing (2024M-68)

… [read complete report – pdf] Audit Objective Determine whether Village of … payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board … the taxpayers’ best interest. Recommendations The audit report includes five recommendations that, if implemented, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68