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Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and … NYC, and until 2020 provided some of the funds to the NYC Department of Youth and Community Development (DYCD) for … for Childrens Services and the New York City Department of Youth and Community Development identify report …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to … The Office of the State Comptroller OSC is charged with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system … and outcomes for people with disabilities. It is disappointing that this system is underutilized by state agencies and employment service … New York state is failing to promote and increase use of a key system …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedOpinion 99-3
… is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … St Comp No. 92-7, p 16). In the absence of a statutory definition or judicial construction, we have suggested that … , 169 Misc 672, 675, 8 NYS2d 179, 183). Based on this definition, we believe the word "relief" is broad enough to …
https://www.osc.ny.gov/legal-opinions/opinion-99-3XVII.1 Overview – XVII. Lapsing Appropriations
… payments, journal entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, … for ensuring that all transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or adjustments are permissible from appropriations after their lapse date. During the lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Rensselaer County Industrial Development Agency … (2021M-74) Officials did not ensure all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were inaccurate because the county’s director of real …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsHourly Based Information Technology Services
… to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required … time-efficient means for agencies to procure short-term hourly information technology services. Each HBITS contract …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesOpinion 2006-1
… is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … provides that no claim against a town may be paid unless an itemized voucher therefor is presented, audited and … services rendered to the town by any person, other than an elective town officer, must be certified by the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… and Eviction Prevention Supplement (CityFHEPS) program according to the rules and regulations, thereby … the period from July 2019 through December 2023. About the Program New York City has long been plagued by a shortage of … Services (DSS) launched its CityFHEPS rental assistance program intended to help New Yorkers living in homeless …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsMitigation for Extreme Weather Conditions and Flooding
… maintenance (PM), including a backhoe tractor and air compressors, did not have one for each of the three …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfCommon 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.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfWyoming County Probation Department – Restitution Payments (S9-20-4)
Determine whether the Wyoming County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-county-probation-s9-20-4.pdfWayne County Probation Department – Restitution Payments (S9-20-6)
Determine whether the Wayne County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wayne-county-probation-s9-20-6.pdfUlster County Probation Department – Restitution Payments (S9-20-8)
Determine whether the Ulster County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ulster-county-probation-s9-20-8.pdfSuffolk County Probation Department – Restitution Payments (S9-20-9)
Determine whether the Suffolk County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/suffolk-county-probation-s9-20-9.pdfSeneca County Probation Department – Restitution Payments (S9-20-7)
Determine whether the Seneca County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/seneca-county-probation-s9-20-7.pdfSaratoga County Probation Department – Restitution Payments (S9-20-12)
Determine whether the Saratoga County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/saratoga-county-probation-s9-20-12.pdfRensselaer County Probation Department – Restitution Payments (S9-20-5)
Determine whether the Rensselaer County (County) Probation Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rensselaer-county-probation-s9-20-5.pdf