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Opinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time … A county, by resolution, may relocate its family court from the unincorporated area of a town to a village. Such … county seat. You ask whether a family court may be moved from its present location in the county seat to another …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that … services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) to individuals who have … claimed costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerShoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … steps of the claims audit process. This weakness in the District’s disbursements process increased the risk …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-452022 Year in Review
… Celebrating the Office of the State Comptrollers Achievements in 2022 …
https://www.osc.ny.gov/reports/2022-year-reviewAppendix 1: State Funds Spending by Major Function – 2021 Financial Condition Report
… information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2021-fcr/appendix-1-state-funds-spending-major-functionAppendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-functionAppendix 1: State Funds Spending by Major Function – 2022 Financial Condition Report
… information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2022-fcr/appendix-1-state-funds-spending-major-functionContract Advisory No. 28
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. … of contracts. In addition, some administrative revisions to existing sections have been made. All new contracts and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , City of Mount Vernon and the … P DiNapoli today announced his office completed audits of the Candor Fire Company Village of Coxsackie Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Programs revenues expenditures and changes in fund balance We also sought to determine whether Department officials have made reasonable
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balancePhysical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs. 1 … More than one in four adults in the United States have some type of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Oversight of the Early Intervention Program
… and ensuring equitable and timely access to services for children across the State. The audit covered the period … services later. Young children missing these opportunities for early intervention services are potentially at greater … Health Law include specific requirements and time frames for the provision of Program services. One requirement is …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programHow to Make a Vendor Responsibility Determination
… responsibility determination, you must assess whether the vendor has: appropriate financial, organization and … any information that comes to your attention and work with the vendor to address any negative information. Things to … basis. No specific response or piece of information from the vendor should automatically trigger a determination. A …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationComptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 90-11
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … overtime policy of the village board. You have advised us that the village employees in question are not members of … 426 US 833, 96 S Ct 2465, 49 L Ed2d 245 [1976]), the U.S. Supreme Court, in Garcia v San Antonio MTA , 469 US 528, 105 …
https://www.osc.ny.gov/legal-opinions/opinion-90-11New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March … to March 2021, but the population of individuals aged 50 and above grew slightly, according to a follow-up report by … The states prison population declined by half from March 2008 to March 2021 but the population of …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings in the Finger … and Wayne Counties ranked second and third in the state for commodity sales, and Wyoming County was also second for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakes