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DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… group homes across eight counties. Employees at each group home routinely purchase food and household items necessary to … local retailers and, six months later, from Finger Lakes Home Supply (Home Supply) without competitive bidding. In addition, the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … designated by this act for such appropriation until a certificate of approval of availability has been issued by … as follows: The director of the budget shall not issue any certificate of approval of availability until: (a) the county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Oversight of Weights and Measures Programs
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors and … commodities sold on the basis of weight, volume, or size are to be inspected and tested for accuracy at least … and measuring practices; and investigate consumer and business complaints. The Department is responsible for: …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is effectively overseeing the … of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to … program recipients’ treatment plans are not completed on time, with required team leaders’ approvals. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOpinion 88-63
… of certain moneys necessary for the operation of the civil defense auxiliary police within the county. You indicate that … auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, McKinney's … contained in New York City, create an office of civil defense (McKinney's Unconsolidated Laws, §9122[2]). Further, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA is a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… York City to submit shelters' operating budget annually by January 1. According to State regulations, OTDA will … such as Westhab’s Coachman. Our audit covered the period January 2019 through December 2019 and select expenses from … budget review process for shelter budgets, which could result in costs exceeding approved levels or in the …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followAmusement Park and Fair Ride Safety
… to amuse or startle its participants (e.g., funhouses, laser tag venues). Each ride must be inspected, at a minimum, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… the public transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and … for each. In addition, the policies should state what type of supporting documentation and formal approvals are …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Disposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as … of Cyber Security Policy requires all State entities to establish formal procedures to address the risk that … electronic devices (laptops, desktop computers, tablets, cameras, cell phones, and a printer) ready for disposal …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesTown of Wilson –Purchasing (2014M-077)
… to evaluate the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. … it properly reflects the Board’s current expectations for procurement activity. When auditing claims, the Board did … the appropriate number of verbal or written quotes for purchases, or verify that that the prices charged to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… license/certification/registration/insurance information can be verified. See below for a link to these websites and a … New York State Unified Court System website allows you to verify Attorneys licensed to practice law in New York … charity registration information that Business Units must submit to the Office of the State Comptroller in connection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfA Review of Capital Needs at the Metropolitan Transportation Authority
OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 89-20
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics … a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and … from $6.1 billion in FY 2022 to $3.8 billion in FY 2025. While some of the recent pressures on city finances …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-grow