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DiNapoli: State Financial Condition Improving
… condition continues to improve and the state has built on its reserves, but the 2015-16 Enacted State Budget contains broad statutory authority on some spending, according to an analysis released today by … condition continues to improve and the state has built on its reserves but the 201516 Enacted State Budget contains …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingControls Over Cash Advance Accounts
… of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states "void at the time of issuance," but the hard copy check cannot be located. This check was issued due to a …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsState Agencies Bulletin No. 1473
To inform agencies of OSCs processing of the repayment of United University Professions UUP Bargaining Unit 68 DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitPreferred Source Contracting (Follow-Up)
… of the five recommendations included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred … we identified in the initial audit. We found the initial report’s three recommendations to OGS were all implemented. …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Comptroller DiNapoli Releases Municipal Audits
… did not adequately monitor the Chemung and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement’s highway … not used to monitor labor costs for services provided to Ashland and highway employees’ timecards did not always …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsPublic Safety Overtime
… In response to questions we’ve received from employers who … of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the … undersheriffs or regular deputy sheriffs engaged directly in criminal law enforcement activities that make up fifty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeTown and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up to date with the Office of the … your company, allowing those users to access your vendor’s information. Add or Update Locations We added a new feature … which is a portion of your vendor record that contains information specifying how you want to do with business with …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessTown of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… operating funds during the audit period: general, highway, water district, sewer district and fire protection district. … $103,864 and $192,435, respectively. Expenditures for New York State and Local Employees’ Retirement System … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Opinion 88-40
… - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal … Whether the joint youth committee established by the agreement must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-40X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… identification number with the Internal Revenue Service (IRS) or Social Security Administration (SSA) and ensuring the … responsibility to determine if payments are subject to IRS reporting requirements. Each voucher processed using a … if the payment is tax reportable. For more information on IRS reporting, see Chapter XII.5, Section K - Federally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA)—Bridges & … City Transit-Department of Buses (Transit Bus)—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding; and …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsResponsiveness to Noise Complaints Related to Construction Projects
… Noise Code (Noise Code) and adequately addressed noise complaints related to construction in New York City. Our … for noise. Inspection reports do not include noise meter readings, and at the time of the audit, inspectors were … procedures for conducting inspections. Include noise meter readings in inspection reports to provide an objective …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… projects managed by the New York City Housing Authority (NYCHA). In February 2010, DHCR and NYCHA entered into an agreement, called the “Omnibus … Amendment). The Omnibus Amendment committed $42 million of NYCHA’s Program monies to NYCHA’s Marlboro Houses project …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingPublic Authorities – 2021 Financial Condition Report
… are legally separate public entities that provide services to the public as well as to the State and local governments. New Yorkers pay for … and made more than $16 billion in payments pursuant to contracts in 2020. The fiscal stability of the State is … are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing … administers the Medicaid program. For recipients enrolled in fee-for-service Medicaid, DOH makes payments for services … directly to health care providers. For recipients enrolled in managed care, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… the procurement of equipment, including: Establishment of need for the equipment; Determining the method of acquisition … record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a … must be made as to how the equipment should be procured, i.e. whether the equipment should be purchased, either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition