Search
Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfOpinion 2004-5
… §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a … You ask whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members … Whether foreign fire insurance tax monies may be expended to purchase annuities for the benefit of members …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 92-33
… publicity services); (procedures for obtaining) TOWN LAW, §64(14)(a): A town board by resolution may establish a … purposes and no referendum pursuant to Town Law, §64(14)(a) is required. The town may not adopt a local law … charge unless otherwise provided by law (see Town Law, §64[22]). Section 64(14)(a) provides that the moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfBusiness Services Center Shared Services
… certain services it provides to its customers. Procurement card rebates have increased by over $4 million, and interest … and expedite delivery of needed goods and services to customer agencies. The Center has yet to develop specific … ( 2015-S-2 ) Office of General Services: Passenger Vehicle Fleet Management ( 2014-S-30 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesVirtual Currency Licensing (Follow-Up)
… (DFS) is New York State’s financial services regulator, and its head, the Superintendent of Financial Services … (Superintendent), is responsible for ensuring the safety and soundness of New York’s financial services industry and promoting the reduction and elimination of fraud, abuse, …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… Additionally, hurricane season can bring high winds, heavy rain, and dangerous lightning, which can result in … stated that they procure winter operation materials and rental equipment almost year-round, which is not in …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town … is being spent appropriately and effectively.” Town of Dansville – Board Oversight (Steuben County) Auditors found … today announced his office completed audits of the Town of Dansville North Queensbury Volunteer Fire Company Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Imports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfState Comptroller DiNapoli Releases Municipal Audits
… is primarily the result of the tower’s frequent and severe leaks. The board, however, has not adopted a long-term …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Objective To determine the extent of implementation of the 14 recommendations included in our initial audit report, … Hiring, and Promotions (Report 2017-S-48 ). About the Program According to its mission statement, the MTA … To determine the extent of implementation of the 14 recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followMattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … that each purchase is for a proper fire district purpose and is adequately supported and approved. Generally, the Board must audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Food Safety Monitoring
… 18, 2013. Background The Department's Division of Food Safety and Inspection (Division) is responsible for enforcing … State laws and Department regulations related to food safety. The Division's objective is to ensure a safe and … provide managers and supervisors with access to relevant data and provide appropriate training in data analysis to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringEfforts to Collect Delinquent Taxes (Follow-Up)
… and the taxpayer has exhausted all applicable protest rights, or protest rights have expired, the tax is considered delinquent, and … filing a warrant, serving a levy (a legal seizure of property), and performing applicable searches to locate …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followScarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District District Board of Fire Commissioners Board provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli: Better Oversight Needed at Homeless Shelters
… continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, … by the Comptroller. At both certified and uncertified shelters, as well as hotels and motels, auditors observed a …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire Department is located in the Town of … the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period April 1 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overFund Financial Data – 2022 Financial Condition Report
… Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data