Search
Opinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of claims. This is in reply to … Whether claims may be prepared and presented to the town board for audit by the secretary to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Compliance With Freedom of Information Law Requirements
… set forth in the FOIL statute. However, we found CDTA does not have formal internal procedures for processing FOIL … not determine the timeliness for ten FOIL requests. CDTA does not have a formal method for tracking FOIL requests. Officials indicated there have been …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… are dependent on consumer spending, and the impact of new federal tax changes on this spending is the great … was one-third higher than growth in the fourth quarter of 2016 (3.8 percent) statewide. For most regions except New … grew in all but one of the 57 counties — Putnam County (down 0.4 percent). In contrast, Madison County had the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013DiNapoli Releases Report on Tax Check-Off Donations
… state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. DiNapoli. A report … intended purposes in a timely manner. The report released today found that 14 funds had higher balances than in the … 201920 state fiscal year according to a report released today by Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsNewark School District Public Library – Board Oversight (2014M-54)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow … of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting Library … at a greater risk for loss. The Board has not adopted a procurement policy or a code of ethics to provide statutorily …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Tompkins County Public Library – Financial Management (2015M-250)
… 1, 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger … 2014 totaling $266,000. Key Recommendation Work with County officials and other municipalities within the … Tompkins County Public Library Financial Management 2015M250 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Becoming Eligible for a Benefit – En-Con Police Officers Plan
… service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … payroll may collect a vested retirement benefit at age 63. The amount of your vested benefit is based on your service, age at retirement and the salary you earned when you were an active member. Vesting …
https://www.osc.ny.gov/retirement/publications/1822/becoming-eligible-benefitLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… of our audit was to assess the Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through … Key Findings The Board did not properly authorize all tuition payments to the Director. Library officials did not … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104York College - Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices for Public Safety...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f29-response.pdfPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive written … collected and compare the total with the cash register tapes. Compare the amounts collected as recorded in the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Performance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… they are. My audits have shown an increased risk of waste and abuse by these entities, sometimes leaving … provide water delivery and sewer systems, manage solid waste, maintain parking structures, and manage public … the use of resources. DiNapoli submitted legislation this week that would provide his office direct audit authority …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyDiNapoli Releases August State Cash Report
… totaled $28.2 billion for the five months ended in August, $133 million above updated projections, primarily due … influencing tax collections this year." Through the end of August, All Funds receipts totaled $60.8 billion, an increase … $272.4 million lower than the latest projections made in August but $110.6 million higher than initial projections. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportRensselaer County – Public Health Department Receipts (2013M-18)
Rensselaer County Public Health Department Receipts 2013M18
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18The Securities Industry in New York City - November 2008
Wall Street and the nation have been pounded by the fallout from the subprime credit crisis that reached a critical point in July 2007.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2009.pdfFranklin Square Public Library - Claims Audit (2018M-48)
Franklin Square Public Library - Claims Audit (2018M-48)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-franklin-square.pdfState Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdf08637 Public Information Specialist 3 (DC) MQ Template 2 2025
08637 Public Information Specialist 3 DC MQ Template 2 2025
https://www.osc.ny.gov/files/Jobs/docs/08637-public-information-specialist-3-dc-mq-template-2-2025.docEast Meadow Public Library – Claims Auditing (2017M-275)
East Meadow Public Library – Claims Auditing (2017M-275)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-east-meadow.pdfEast Islip Public Library – Cash Receipts (2017M-223)
East Islip Public Library – Cash Receipts (2017M-223)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-east-islip.pdf