Search
Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… operational affairs. The Board-appointed Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are responsible for day-to-day operations. … payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA has …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were unable to locate … that all fields previously established on the IT asset inventory system are filled out to properly track purchase … order date, cost, and current location of asset. Designate staff to be responsible for accounting for inventory, and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… January 1, 2013 through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected … New Woodstock Fire District Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Comptroller DiNapoli Releases School Audit
… the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom … Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 2007-1
… 437 NYS2d 137; see also 1984 Opns St Comp No. 84-59, p 74; 22 Opns St Comp, 1966, p 228). In addition, a contract for … v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d 588, 711 NYS2d 497). … the county’s procurement policies and procedures. January 22, 2007 Charlene M. Indelicato, Esq., County Attorney County …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… reconstruction or acquisition" of a specific or type of "capital improvement" (GML, §6-c[2]). The term … fund is established to finance the cost of a specific or type of capital improvement (GML, §6-c[2],[4],[8]). Where a … a village establishes a capital reserve fund to finance a type of capital improvement, the creation of the fund is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… City of Geneva , Town of Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… Policy v County of Suffolk , 90 AD2d 522, 455 NYS2d 32 app dsmd 57 NY2d 1045, 457 NYS2d 787). We find no …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planCollege Readiness (Follow-Up)
… the fastest-growing occupations require education beyond a high school diploma—a college degree or advanced certificate … careers. However, nearly half of all students who complete high school and go to college require remedial courses and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… Program The Health Home Program (Program), implemented in New York in January 2012, is an optional benefit under the … well, and reducing unnecessary services and costs. Under New York State’s approach to Program implementation, a Health … medical, behavioral, and social services. DOH administers New York’s Medicaid program and is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… January 1, 2011 through December 31, 2015. Background The New York State Medicaid program is a federal, state, and … needs. For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million … total value of the contract was $38.6 million. Under the New York State Social Services Law, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action … consist of two to five categories depending on the type of contract. For instance, architect and engineering … file to support the rationale for awarding or rejecting a contract, as required by the Procedures. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation … complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate. … 2018 and 2019 (July 1, 2017 through June 30, 2019). About the Program Residential building owners must ensure that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… a difference of $118.6 million where the Business Dashboard (Dashboard) (an Excel spreadsheet CPSS maintains for its … and potentially identify issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate … 2018 through April 2021. About the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% and 49% of their budgeted salaries, respectively. The fire marshal approved his own overtime that totaled $88,718 and …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Whitehall – Records and Reports (2026M-9)
… three operating funds during the audit period: general, water and sewer. The Village’s accounting records also … fiscal year 2024-25 Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as … should be prepared and provided to our office within 90 days, pursuant to Section 35 of the GML. For more information …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report released today by … in the Greater Jamaica area in Queens are increasing at a rapid pace according to a report released today by New …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE … Crime Prevention (authority of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6