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Awarding and Oversight of Statewide Interoperable Communications Grants

… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants

Real Property Dispositions

… ensure it received appropriate payment amounts from the sales of real property. Background The Port Authority of New … indicated that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. … the seven properties reviewed. Additionally, for 3 of the 7 properties, the disposition did not comply with the …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositions

Town of Coventry – Transparency of Fiscal Activities (S9-25-32)

… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32

State Comptroller DiNapoli Releases Municipal Audits

… of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town

… Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, pleaded guilty …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearly

Opinion 2000-19

… Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room and … foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the …

https://www.osc.ny.gov/legal-opinions/opinion-2000-19

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

State Comptroller DiNapoli Releases Audits

… three. New York City Department of Transportation – Street Construction-Related Permits (Follow-Up) (2024-F-20) … implementing one and partially implementing two. Hudson River–Black River Regulating District – Security Over Critical Systems …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0

Opinion 88-5

… opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) PUBLIC … may provide health insurance coverage at town expense to retired officers or employees, or a group of retired officers or employees, including retired elected …

https://www.osc.ny.gov/legal-opinions/opinion-88-5

Social Security Adjustment – Article 14 Benefits

… pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you … actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social … employer for which you received retirement credit. The primary Social Security benefit may not be the same as your …

https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustment

IX.6.A Drawdown Overview – IX. Federal Grants

… funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal financial management systems … federal government. In some cases, draws are not performed daily, but instead are drawn at agency request since agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overview

XI.12 Overview – XI. Procurement and Contract Management

The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overview

Vendor File Advisory No. 5

… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please … Updated Vendor Forms …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-forms

Accounts Payable Advisory No. 56

… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal … Control in New York State Government , separation of duties is a basic internal control activity that separates …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

Accounts Payable Advisory No. 60

… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contract

Capital Planning and Maintenance

… and budgets are reasonable and supported. Our audit scope covers the period April 1, 2012 through December 23, 2015. … the New York and Ogdensburg Railway; and the Commerce and Heavy Industrial Parks. The assets operate in tandem to … Expansion plans are underway for the Airport, and a low-cost carrier is expected to begin providing additional …

https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance

State Comptroller DiNapoli Releases Audits

… have been issued. Department of Health (DOH): Patient Safety Center Activities and Handling of Revenues (2019-S-15) … has generally met the primary objectives of the Patient Safety Center (PSC) regarding data reporting, collection, and … Law, enacted to expand parents’, guardians’, and other qualified persons’ access to records relating to incidents …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-audits

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