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New York’s Economy and Finances in the COVID-19 Era
… a high likelihood of transitioning into a business with payroll.” Such applications from New York totaled 4,223 in …
https://www.osc.ny.gov/reports/covid-19-july-22-2020LGAC - Proposed Annual Budget for FY 2018-19
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2018-19.pdfLGAC - Proposed Annual Budget for FY 2019-20
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2019-20.pdfApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdfOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdfFiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages for their fiscal years ending (FYE) in 20
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfOversight of Mental Health Education in Schools (Follow-Up)
… included in our initial audit report, Oversight of Mental Health Education in Schools (Report 2020-S-63 ). About …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Point. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/14s64.pdf . Background There … misspent public funds. A comprehensive look at past audits is available online: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … 290 students, is located in the City of Rochester, Monroe County. The School had operating expenses for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyMaximizing Incentives for Individuals With Disabilities
… (TTW). TTW is a voluntary program funded by the Social Security Administration (SSA) with the goal of assisting SSA beneficiaries (i.e., Supplemental Security Income and Social Security Disability Insurance recipients) reach employment …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesWest Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … activity to and from a particular computer. Because the log information maintained may be too voluminous to review on … and Multiple consecutive unsuccessful attempts to log-on to a system. Unauthorized, unusual or sensitive access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionOpinion 92-9
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the subpoena; the proceeding relates to activities arising from the volunteer's duties; and the volunteer is not the … and it is immediately present whenever and wherever, from the opening to the adjournment of the sitting, these …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … by law. The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the … are deposited in a timely manner. Ensure that all monthly reports are submitted to the JCF in a timely manner. Monitor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elsmere Fire District – Capital Project (2022M-48)
… Reviewed and approved claims totaling $559,354 before payment. Reviewed and approved all 10 change orders totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48DiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no revenue growth, making it difficult for them to … municipal governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and … … Many of New Yorks local governments are coping with slow or no revenue growth making it difficult for them to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… in a timely manner. BOCES officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOpinion 94-27
… undertaken pursuant to Town Law, §200 may be assessed only against abutting or fronting owners. You ask whether a … of fronting or abutting owners or upon the board's own motion, to improve a street, highway, private road or … 9 Opns St Comp, 1953, p 35). We continue to adhere to that view. As noted, under section 200 only abutting or fronting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… from Medicaid in 2011, it had an obligation under the law to return those funds within 60 days. Instead, Continuum … this matter, we quickly partnered with law enforcement to recover taxpayer dollars, including further overpayments that came to light only afterwards. I thank U.S. Attorney Preet …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperly