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Opinion 91-56
… as used in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses … as used in section 2828 of the Public Authorities Law relative to termination of public authorities encompasses …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … about $339,000 and deposits totaled about $378,000. Audit Summary Department officials did not ensure that the … Prepare and submit the annual report for Foreign Fire Insurance (FFI) tax proceeds to the Board and membership, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mSelected Performance Measures (Follow-Up)
… (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The latter four are the focus of this … to allocate federal funding; therefore, understating or overstating ridership may result in misleading and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five … that involved bus driver negligence prompted legislation to amend the New York State Vehicle and Traffic Law. The … Program (Program) and establishing and enforcing policies to support the Law’s requirements. Every motor carrier, as …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … organization authorized by SED to provide Preschool Special Education Itinerant Teacher services, Preschool Special Class full day, and Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and … whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Claim Payments (2015M-350) Most claims reviewed were properly … and for valid business purposes. However, two tuition claim reimbursements totaling $11,565 were approved and paid …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Legal Topics and Approvals
… Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local Government Ethics Resources Procurements: … Exception to Competitive Bidding [pdf] How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits (Updated … towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from their constitutional …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1V.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … all agencies will be able to access the complete list of Program codes in the SFS. This also supports the ability … Appropriation Bill Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… the Vocational Rehabilitation Policies and Procedures (Policy) require an eligibility determination to be made within 60 days of receipt of the participant’s application. Once an … requires an IPE to be finalized for the participant within 90 days. For the federal fiscal year 2022, ACCES-VR reported …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedSecurity Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… To Crossroads: Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. CFDS is reimbursed for preschool … included: $64,954 in personal service costs that consisted of ineligible bonuses and executive compensation above the … reimbursement rates, as appropriate. Remind CFDS officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … York State Legislature in 1967 to promote the development and improvement of transportation and related services within …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of Information … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information … through April 29, 2019. During our initial audit we found, in general, that ITS was monitoring IT services procured from …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followSecurity Over Electronic Protected Health Information (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … addressing the issues identified in our initial audit. Of the four recommendations contained in our audit report, … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… of the electronic security program had nearly doubled. The storm caused significant damage to electronic devices, which …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-years