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County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… and stated they initiated corrective action. Appendix B includes our comment on an issue that was raised …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Your Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month … include duties performed outside normal business hours as long as they are work-related. See examples of Work-Related … vacation, your ROA should be three months and two weeks long. Failure to complete an ROA will result in the …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesOpinion 90-21
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of claims) TOWN … by the secretary to the supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21XI-A.4 Procurement Card Use – XI-A. Purchasing
… for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is effective April … the year-to-date and life-to-date amounts on the contract. In addition, for all single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… and abuse. The new law (A.5056/S.3757) enables the Office of the State Comptroller to implement a modern electronic … said. "My sincere thanks go to Assemblyman Hevesi and Senator Golden for their commitment to understanding the … in the development of this proposal. My thanks also to Governor Cuomo for recognizing the tremendous value of this …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIII.2 SFS Policies – III. Statewide Financial System (SFS)
… 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for … The State Comptroller shall be required to audit all vouchers before payment and all official …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization … to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsComplaint Processing
… referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, 1 and … action on civilian complaints filed against members of the NYPD. CCRB has jurisdiction over complaints that allege the … officials attributed long investigation times in part to NYPD’s delays in providing information or access to members …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingMaternal Health
… with a maternal mortality rate of 19.3 deaths per 100,000 live births for 2018 to 2020. However, despite this progress, … example: DOH has not evaluated all of its maternal health programs and therefore can’t measure whether its efforts have … their lack of participation in DOH maternal health programs. More robust outreach will likely increase …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthTown of Bethlehem – Information Technology (2025M-25)
… email, receiving online payments and to maintain various records, such as financial and personnel records and evidence files for the Police Department. The … email receiving online payments and to maintain various records such as financial and personnel records and evidence …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… audit found that even before the pandemic struck New York, certification for many residential treatment programs had lapsed with no inspections from OASAS. Without certification, it remained unknown if they were still … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsRetiring Before Age 62 – New Career Plan
… retire before age 62 will have their benefit reduced by the percentages shown below: Age at Retirement Percentage of …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Contributing Toward Your Retirement – New Career Plan
… requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementWorld Trade Center Presumption – New Career Plan
… World Trade Center Presumption law. 1 You may be eligible for an accidental disability retirement benefit if you become … requirements and filing deadlines that must be met for these benefits. For more information, visit our World Trade Center … New Career Plan for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionRetiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Contributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… NonContributory Plan with Guaranteed Benefits information for …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirement