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Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls … over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted … which both agencies report to the Commissioner of the Department of Social Services (DSS). The goal of the review …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesTown of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost . There was no documentation to support she was …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, which comprises the Mayor …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town Board, is located in Dutchess County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Village of Belle Terre – Audit of Claims (2013M-87)
… audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an elected five-member Board of Trustees, … activities are properly segregated, and where this is not feasible, compensating controls should be implemented. …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… ). About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New … providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In February 2011, DHS contracted with the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49State Agencies Bulletin No. 2112
… populated with the Employer Identification Number for the company for which the Form 1042-S is being issued. CUNY … Withholding Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for which the Form 1042-S is being issued. City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… populated with the Employer Identification Number for the company for which the Form 1042-S is being issued. CUNY … Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for which the Form 1042-S is being issued. City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… populated with the Employer Identification Number for the company for which the Form 1042-S is being issued. CUNY … Agent – Other). Box 12d: Withholding agent’s name This box is populated with the name of the Company for which the Form 1042-S is being issued. City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingPart ZZ of Chapter 56 of the Laws of 2020
Part ZZ of Chapter 56 of the Laws of 2020
https://www.osc.ny.gov/files/local-government/data/pdf/part-zz-chapter-56.pdfOpinion 2000-8
… -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation … county) -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … on Open Government since that body is authorized to issue advisory opinions interpreting the provisions of the Open …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 96 - 11
… for the sale of real property to voter approval. This is in reply to your inquiry concerning certain land … not presently have any intended use for the property and is considering sale of the property. You ask whether the town … No. 81-203, p 216). As a general rule, when real property is no longer needed for town purposes, a town board, upon …
https://www.osc.ny.gov/legal-opinions/opinion-96-11