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Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… budget, working with the Local Districts to ensure that all required documents have been included, and assessing …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37)
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s37.pdfManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37) 90-Day Response
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s37-response.pdfBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… of the time, according to a report released today by State Comptroller Thomas P. DiNapoli. In 2015, the state paid … the bill for interest charges.” The report notes that the number of late contracts decreased from 77 percent in 2014 to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateDiNapoli: NYC Spending Priorities Shifted During Pandemic
… current budget also includes about $3.24 billion of city funds to support new initiatives and cost mandates to address …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … information collected by the Village. The Village relies on its IT systems (including its IT assets and network) for … records and evidence files for the police department, that may contain personal, private or sensitive information …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2002-10
… hearing (see also Town Law §64[8], [17-a]; 1978 Opns St Comp No. 78-497, unreported). General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Monitoring of Construction Management (Follow-Up)
… needed, OGS solicits bids through a Request for Proposals (RFP). The RFP specifies the nature of the project as well as … million, that did not meet the criteria outlined in the RFP, yet this was not reflected in OGS’ evaluation and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… and officials: Unnecessarily restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … practices withholds funds from school districts that may have been used in a more beneficial way for respective …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Farmingdale Union Free School District – Payroll (2024M-22)
… ensure all overtime was preapproved and monitored. Paid 20 employees $167,034 for nonemergency overtime work, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Village of Stamford – Claims Audit (2022M-197)
… – pdf] Audit Objective Determine whether the Village of Stamford (Village) Board of Trustees (Board) effectively … made for unsupported and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the … with competitive bidding requirements or the Village’s procurement policy. Five claims totaling $1,334 included …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Wolcott – Financial Management (2020M-131)
… laws governing the finances of the general fund tax bases and did not have an understanding of the finances for the … Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the town-wide (TW) and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131If You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they … consult with your accountant or an independent auditor. If you have questions about your GASB report or for help …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpOpinion 2006-9
… (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf of a county district pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9State Agencies Bulletin No. 2102
… the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… opinion, through testimony in a legal or regulatory 55177 Judicial Hearing Officer Fees paid to a judicial hearing officer to perform assigned duties in a … For interest payments on claims, awards, judgments and settlement agreements see account 60200 in Section 5.C - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Comptroller DiNapoli Releases State Audits
… million in improper and questionable APG claim payments. For example, overpayments were made for the same medical procedure billed multiple times on the same date of service and for services that were billed beyond the allowed service …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0