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Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (Follow-Up) (2023-F-36) 30-Day Response
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.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36-response.pdfInvestment and Funding Choices Facing the MTA
On June 5, 2024, the Governor of the State of New York paused the implementation of the Central Business District Tolling Program (colloquially referred to as congestion pricing).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2025.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) 90-Day Response
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14-response.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14)
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14.pdfAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfOversight of Information Technology Consultants and Contract Staffing (Follow-Up) (2020-F-21)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f21.pdfPrompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfInventory Controls
… audit covered the period from March 2020 through August 2024. About the Program The Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsOpinion 92-2
… LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a contract for the use of … about the permissible means of financing an expenditure to be made on behalf of a zone established within a fire … water company has, however, requested that the contract be amended to provide that payments be made at the end of …
https://www.osc.ny.gov/legal-opinions/opinion-92-2State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of City of Auburn , East Kingston Volunteer Fire Company , Village of East … , Herkimer County and the Village of New Paltz . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 94-11
Whether a board of fire commissioners of a fire district may expend fire district funds in connection with a celebration of the district fire departments anniversary
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases School Audits
… completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Buffalo's Financial Condition Improves
… oversight of a fiscal control board and increased state aid, according to a report issued today by State Comptroller … $85 million from sales taxes and $173 million from state aid. The revenue growth allowed the city to build up its … annually) than other cities in New York (4 percent); State aid per capita in 2012 was $664, compared with $573 for other …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesMorristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding the Audit Area The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Preferred Source Contracting (Follow-Up)
… for these groups. The Office of General Services (OGS) is the State’s central procurement agency and is … has specifically excluded from the Program. Key Findings OGS officials have made significant progress in addressing … We found the initial report’s three recommendations to OGS were all implemented. SED officials have taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 90-23
… Article 8, §6 provides as follows: In ascertaining the power of the cities of Buffalo, Rochester and Syracuse to … (NY Const, art 8, §12). Pursuant to this reservation of power, the Legislature has enacted Local Finance Law, … Section 105.00 provides that, in ascertaining their power to contract indebtedness, the cities of Buffalo, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23X.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressOpinion 90-10
… v City of Lockport , 228 AD 319, 238 NYS 662, affd 254 NY 582; Embler v Town of Wallkill , 132 NY 222; 1989 Opns St Comp. No. 89-21, p 45; 1985 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Eastport Fire District – Procurement (2025M-50)
… (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders