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Internal Controls Over Selected Financial Operations
… To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial … … To determine whether the Division of Military and Naval Affairs DMNA has adequate controls over selected financial …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately … Annual Homeless Assessment Report to Congress , New York State has the second largest population of homeless in the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersControls Over Transportation Services and Transportation-Related Expenses
… driving records and require training or counseling for employees with poor driving records to ensure the safety of … controls in place to educate or improve driving skills for employees with frequent driver license interruptions or …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesUser Access Controls Over Selected System Applications
… that is considered confidential. Applications may be used not only by Upstate employees, but also by students, visiting … Key Findings We found Upstate’s access controls are not sufficient to prevent unnecessary or inappropriate access … after they had transferred to new jobs that did not require that access. Further, in 12 of 27 instances, it …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsOpinion 89-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … senior citizens organization under contract) GENERAL MUNICIPAL LAW, §95-a: As consideration under a contract with … 1966 Opns St Comp No. 66-749, unreported; cf. General Municipal Law, §352[4], authorizing the sale of aviation …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Samaritan Village, Inc. – Chemical Dependency Services Program
… Village has service facilities located throughout the New York metropolitan area and provides residential, outpatient … Dependency Program Payments to Selected Contractors in New York City (2007-S-60) … To determine whether Office of …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… policy. The Superintendent did not maintain documentation for quotes received. Town officials did not maintain a … Document quotes obtained to ensure purchases are made in the most economical way. Maintain complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Contact Us
… for information for reporters and listen carefully to the menu choice Or write to us at: Office of the State …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usState Agencies Bulletin No. 922
… with New York City tax withholding requirements, OSC is using county information to determine taxability. This bulletin … and Bronx) and the counties of Nassau and Westchester where postal codes overlap New York City. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… is essential to involve both program and fiscal employees in the process. In cases where a request for proposal includes a provision … and final offer or when agencies are seeking contracts in a single or sole source market, agencies should also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsAdvisory Council for the Retirement System
… appointed by the Comptroller pursuant to regulations of the Comptroller (2 NYCRR Part 320), advises and makes … recommendations to the Comptroller on the formulation of policies in relation to the administration and management of the Common Retirement Fund and the Retirement System. At …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemLocal Governments Should Improve Accessibility for New Yorkers
… (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) Town of Brookhaven (Suffolk …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAudits
… Guides to Audits; and the entire audit report. See Reports for analyses on the State budget, finances, the economy and …
https://www.osc.ny.gov/state-agencies/auditsOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose a … note that a comprehensive, detailed statutory scheme may evidence an intent to preempt ( id ). Article 11 of Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2019, we identified $822,224 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $424,478 in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its … reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based program. Key Findings … in unsupported OTPS costs, including $31,768 in accounting fees; $28,825 in insufficiently supported OTPS costs, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… to register as sales tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a Certificate of Authority that was active at any time during … by the Department and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCapital Asset Management
… to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) provides essential support services for the operation of State government. Under Chapter 405 of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementReview of the Financial Plan of the City of New York - July 2007
New York City’s economy has remained strong during the first half of calendar year 2007, continuing to build on the impressive gains made in 2006.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2008.pdfReview of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdf