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Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)

… accurate and current accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a town board and officials when monitoring a town’s … or maintain check registers with running cash balances for the Town’s checking accounts, which included departmental …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68

Opinion 90-63

… recognition of municipal service - dinner for volunteer library workers); (miscellaneous expenses - holiday party for … to volunteers) EDUCATION LAW, §§255(1), 259(1): A public library may sponsor a recognition dinner for volunteer library workers, but may not sponsor a party for the senior …

https://www.osc.ny.gov/legal-opinions/opinion-90-63

Opinion 98 - 19

… apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural requirements set forth in section … Law, §33.00(a)(1) provides that bond resolutions which are subject to mandatory referendum may be adopted by a … periodic payments under an installment purchase contract are not exempt from a fire district's spending limitation …

https://www.osc.ny.gov/legal-opinions/opinion-98-19

Operational Training and Medical Assessments of Train Crews

… line on Staten Island, which runs from the St. George Ferry Terminal to the southern terminus at the Tottenville …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0

Lehman College – Controls Over Bank Accounts

… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …

https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accounts

Oversight of Shelter Placements

… Objective To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary … of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is the …

https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placements

Controls Over Tablet and Kiosk Usage by Incarcerated Individuals

… To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient … oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals …

https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individuals

Town of Plattekill – Information Technology (2025M-132)

… Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information technology (IT) resources? Audit Period January 1, 2023 – August 12, 2024 … Understanding the Audit Area Town officials must manage network user accounts and develop adequate controls to …

https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132

Valley Stream Central High School District – Capital Assets (2025M-16)

… District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 … asset policy indicates that the Assistant Superintendent for Finance and Operations (Assistant Superintendent) is responsible for maintaining a perpetual inventory of capital assets and …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16

Opinion 2006-4

… provisions of General Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” … for local government deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter of credit …

https://www.osc.ny.gov/legal-opinions/opinion-2006-4

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

State Police Bulletin No. SP-237

… Employees: Members of the Police Benevolent Association (PBA) who elect PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545

Inspecting Highway Bridges and Repairing Defects

… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

CUNY Bulletin No. CU-797

… S6 CS Forum Loc300 White Collar SB Teamsters City Employee SE Teamsters City Employees SF DC37-Local 2054 SJ DC-37 Local … Brotherhood of Teamsters, Local 237 05/02/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ New Negotiated Salary … Institution 8 Current Electrician 07/25/2024 SB, SE, SM, SP, ST, SU, SV, SW, SZ 02/15/2024 Institution 8 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-797-city-university-new-york-cuny-ratification-bonus-payment

Fare Evasion

… Objectives To determine whether New York City Transit (Transit) and the … accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA … To determine whether New York City Transit and the …

https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasion

State Comptroller DiNapoli Releases School Audits

… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … have contact with students prior to receiving fingerprint clearances and allowed independent contractors to have … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0

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