Search
Village of Livonia – Board Oversight and Information Technology (2014M-221)
… preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not file the 2013-14 or 2014-15 … following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Lincoln - Town Clerk (2023M-31)
… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Agencies Bulletin No. 1410
… criteria, provided a row does not already exist: Employee is in a summer seasonal position in Bargaining Unit 68 on the … Earnings Code: D4H Effective Date: First day the employee is in a summer seasonal position in Bargaining Unit 68 with a … period being processed; otherwise, first day the employee is in a summer seasonal position in Bargaining Unit 68 with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1329
… criteria provided a row does not already exist: Employee is in a summer seasonal position in Bargaining Unit 68 on the … Earnings Code: D8H Effective Date: First day the employee is in a summer seasonal position in Bargaining Unit 68 with a … in the above pay period; otherwise, first day the employee is in a summer seasonal position in Bargaining Unit 68 with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalDiNapoli: New York City's Financial Outlook Improving
… lower projected pension and debt service costs, according to a report released today by New York State Comptroller … for cost savings and reports that it is on track to reach its health insurance cost-saving targets for fiscal … billion. These unanticipated resources permitted the city to reduce the out-year gaps by an average of 36 percent to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… boundaries between devices on different networks or network segments. Firewalls control network communications using rules that specify which … safeguard against unauthorized access and disruption, the network administrator should configure firewall rules to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionChild Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies … New York. The program is overseen by the New York State Office of Children and Family Services (OCFS) and … matching or maintenance of effort. Source: Office of the State Comptroller Figure 2 – New York State Children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceOpinion 94-28
… with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL … of the feasibility of providing comprehensive, county-wide wastewater treatment. Presently, there exists only one sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-28State Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found … were never provided. DiNapoli’s office had referred its audit findings and worked with law enforcement on the … and the misuse of taxpayer dollars,” DiNapoli said. “My audit found some providers allegedly abusing the system and …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsOpinion 2001-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county board would have a prohibited interest in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9XVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of … policy specifying the recognition of tax revenues is promulgated by the Office of the State Comptroller … Sports Taxes Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 88-64
… authority was established and the county in which the city is located. The question arises because of the potential … benefits to its employees. A municipal housing authority is a "public authority" and a "public benefit corporation" … 528, 77 NYS2d 545). As such, a municipal housing authority is authorized to provide its employees with health benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… 6, 2024 Understanding the Audit Area The audit of claims is often the last line of defense for preventing … auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a … will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… future growth. “The economy of the Mid-Hudson region is strong and is being boosted by the post-recession economic growth in New … said. “Unemployment rates have dropped and local industry is growing, particularly service-based companies. Going …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Comptroller DiNapoli Releases Audits
… Vehicles – Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2) The Motor Vehicle Financial Security Act and the Motor Vehicle Safety …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… of these written agreements, BOCES officials underpaid one former employee approximately $5,200. Roslyn Union Free …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… Westchester) and four VAs (Buffalo Urban League, Cayuga Home, House of the Good Shepherd and Kidspeace) to visit and … 135 days after placement, neither of which occurred in the home. Auditors also found no record of monthly contacts with … the parent for two of 11 months reviewed. Finally, the home certification/approval file lacked evidence that two …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 99-12
… 206 or 209-e, the town board must determine whether it is in the public interest to assess all expenses of the … against the entire area of the district as extended, is subject to permissive referendum (Town Law, §206-a[4]). In … the entire area of the district, including extensions, is approved at a referendum or if no petition requesting a …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Niagara County – County Bridge Maintenance (S9-13-2)
… miles and has approximately 216,000 residents. The County is governed by a 15-member County Legislature. The County’s … in 2012. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … million for the 2012 fiscal year. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2