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Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… prescription information within 24 hours of substance delivery. Key Findings Throughout our examination, Department …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS … the Department of Motor Vehicles Department licensing and registration systems are secure operating effectively and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… Determine whether professional services were procured in a manner to ensure the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES … contracts totaling $1.85 million. Have written agreements in place for professional services provided from 17 vendors …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on … the Town Supervisor maintained uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending softening in … made to counties and tax-imposing cities are based on estimates by the Department of Taxation and Finance. In … and should reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly Local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearThe 80/20 Housing Program
… Purpose To determine whether housing developers participating in the Housing Finance Agency’s … provides low-interest financing to multifamily rental developers who commit to designating at least 20 percent of a … provide real estate tax abatements, as incentives to developers. In New York City, participating Program …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfOpinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Village of Red Hook – Information Technology (2020M-89)
… or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. … IT policies and provide employees with IT security awareness training. Develop procedures for monitoring …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Federal Impact: Travel and Tourism to New York – Federal Funding and New York
… (481111), Nonscheduled Air Passenger Chartering (481211), Deep Sea Passenger Transportation (483112), Charter Bus … , FY23 – FY26 (FYTD) – December, accessed on March 3, 2026. 4 Based on the reported first intended address of the … December 2025 COR Summary & Analysis accessed on March 3, 2026. 6 U.S. Customs and Border Protection, Traveler and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkOpinion 98-20
… LAW, §176(11): An otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a … upon becoming a member of a fire company, may be assigned to the fire police squad. If so, you ask whether a … provide that newly-appointed members not be immediately assigned to the fire police squad. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-20XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… The asset arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. For intangible right-to-use lease and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructurePlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSpecial Accidental Death Benefit – State University Police Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The …
https://www.osc.ny.gov/retirement/publications/1823/special-accidental-death-benefitNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a Better Life … to ‘ThinkDIFFERENTLY' and developing this critical savings program that can help provide peace of mind when … DiNapoli's office also oversees New York's 529 College Savings Program. The legislation was sponsored by Senator …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costs