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Opinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … entire amount of the deposit on plans and specifications for the performance of public work submitted by each … must also return an amount equal to the deposit for one of the additional sets of plans and specifications …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsInventory Controls
… and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. … Services (ITS) was created in 2012 and is the lead agency for State IT services and technology solutions, including the … distribution, and maintenance of technical equipment for State employees. Additionally, ITS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsMonitoring of Homeless Data
… Further, New York State had the largest absolute increase in homelessness between 2022 and 2023 (29,022 … to stabilize homeless persons’ housing situations and increase their levels of self-sufficiency. OTDA has estimated …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataReview of the Financial Plan of the City of New York - May 2017
On April 26, 2017, the Mayor released his proposed budget for FY 2018 and the associated financial plan covering fiscal years 2017 through 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2018.pdfFinancial Outlook for the Metropolitan Transportation Authority - August 2007
The short-term financial outlook for the MTA continues to improve, but the MTA still faces serious challenges to both its operating and capital budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2008.pdfReview of the Financial Plan of the City of New York - May 2007
Recent data have revealed that the City’s economy was much stronger during 2006 than was initially reported, and that strength has continued into 2007.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2008.pdfProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-27.pdfThe Securities Industry in New York City - November 2010
The recent financial crisis began in the United States but quickly spread across the globe and caused the worst recession since the Great Depression.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2011.pdfMetropolitan Transportation Authority: An Overview of the Paratransit Program - April 2014
The MTA operates the Access-A-Ride program, which provides transportation services to 160,000 enrollees who are unable to use the NYC subway and bus system.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2015.pdfAn Economic Snapshot of the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is the civic center of Brooklyn and includes the largest business district in New York City outside of Manhattan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2013.pdfCity of Yonkers - Budget Review (B23-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/yonkers-city-2023-B23-6-6.pdfTown of Poestenkill - Credit Card Purchases (202M-34)
Determine whether the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/poestenkill-town-2024-34.pdfNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfSelected Wage Investigation Procedures (2019-S-46) 180-Day Response
To determine if the Department of Labor is following its wage investigation procedures, including conducting outreach to claimants about case status and recovered wages.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s46-response.pdfCity of Yonkers – Budget Review (B21-6-8)
The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/yonkers-budget-review-b-21-6-8.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25)
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25.pdf