Search
Opinion 88-9
… of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State Common …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeDiNapoli: NYC Spending Priorities Shifted During Pandemic
… address pressing needs, but some new critical programs and services may face fiscal cliffs, according to a new … P. DiNapoli. The report compared the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) … DiNapoli said. “Funding for education, public health and social services have risen to counter the effects of the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicCity of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements … Did City of Mechanicville City officials procure goods and services in …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60NYC Budget Benefiting From Strong Tax Collections
… financial plan projects a surplus of nearly $3.7 billion for the fiscal year ending June 30, 2018, resulting from … resources to the New York City Housing Authority for emergency repairs; and The city’s financial plan assumes … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsTown of Plattekill – Information Technology (2025M-132)
… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit Period January 1, 2023 – August 12, 2024 … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Village of Sherburne – Budgeting (2025M-83)
… realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or … to tax hikes, service cuts or a fiscal crisis. Realistic and structurally balanced budgeting, where recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Opinion 98-7
… or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … time. At the time of replacement, each car would have been in service for about six years. You also ask whether a fire … to control the traffic signal at the intersection in order to reduce the possibility of accidents involving …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) … Other Related Audits/Reports of Interest Variety Child Learning Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualNursing Home Surveillance (Follow-Up)
… Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance (Division). The … is responsible for ensuring that nursing homes comply with federal and State regulations, which establish standards … Standard Health and Complaint surveys in accordance with federal and State requirements, but its enforcement …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented adequately, and … three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on the financial information reported in their CFRs. For the three fiscal years ended June 30, 2011, Bilinguals' … that did not comply with Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualSelect Financial Management Practices
… Purpose To determine if the Albany Port District Commission’s (Commission) capital planning process and collection and reporting of delinquent … To determine if the Albany Port District Commissions Commission capital planning process and collection and reporting of delinquent …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesReal Estate Portfolio
… or dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, … it no longer needs, as required. NYPA property with a fair market value of more than $15,000 was leased for less than fair market value without notifying the Governor and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCollege of Plattsburgh – Selected Employee Travel Expenses
… of undergraduate and graduate students for a wide range of professional pursuits, responsible citizenship, and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesLansing Central School District – Procurement (2021M-213)
… about 20 years and each of the four remaining vendors for at least 10 years without periodically seeking competition. District officials may have saved at least $3,700 on fuel costs by using a State contract. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … To determine whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on its …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and … Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of … To determine whether Stony Brook University complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityAccess Controls Over Selected Critical Systems
… controls over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent … Its responsibilities encompass a wide range of social services programs, including: foster care and adoption; child and vulnerable adult protective services; and juvenile justice. OCFS owns approximately 60 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems