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Town of Oxford – Financial Condition (2024M-135)
… A key measure of a town’s financial condition is its level of fund balance, which is the difference between … balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … increasingly difficult for officials to provide the same level of services and respond to unanticipated emergencies. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety of IT-related services. For your … what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … provider could, for example, indicate that you will have availability to an application 99.95 percent of the time …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … cybersecurity threats,” DiNapoli said. “There are a lack of forward-thinking strategies, widespread training, and … attacks continue to rise, I encourage the state’s Division of Homeland Security and Emergency Services to take quick …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programXII.8.G Payment Methods – XII. Expenditures
… processes and information exchanges that increase the risk of errors and require additional resources. Wire payments are … necessary, depending on the situation and the requirements of the agency/vendor, the agency may work with OSC to set up … your agency does not have a Box account or requires a copy of the Agency Wire Request Form, email [email protected] . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsAccounts Payable Advisory No. 43
… Used to be X.3.A.3 X.4 Vendor Records New section to give detail on various items included in vendor records X.4.A Identifying Information New section giving detail about important parts of the “Identifying Information” … X.4 - Used to be X.4.B.1 X.4.B Address New section giving detail about important parts of the address tab of a vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… (OSC) as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21SUNY Bulletin No. SU-56
… - 4 Benefit Program - 14N Deduction Processing For CALs All deductions will remain in effect for employees who work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Centers’ methodology and is accepted by CMS. The Division has four regions with seven offices throughout the State that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s … To determine what steps the Office of General Services OGS has taken to manage the States …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementEffectiveness of the Information Technology Transformation
… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-26
… statements. You ask whether fire district officers are required to complete and file annual financial disclosure … disclosure requirements of General Municipal Law, §812 are not applicable on either a mandatory or optional basis … Whether fire district officers are required to complete and file annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Opinion 92-40
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of fees at county landfill) FEES -- … for the separation, collection and management of solid waste in the county. That section further authorizes a county … protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , 183 AD2d 738, 583 NYS2d 473). …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… leading up to the pandemic. The Current Population Survey conducted by the U.S. Census Bureau identifies a …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Ashville Fire District – Procurement and Board Oversight (2025M-81)
… with contract terms. The Board could not demonstrate that it complied with GML Section 103’s competitive bidding …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… that SED adjust the school’s reimbursements of over-time costs to recoup the money. Finally, the audit … reimbursement. The New York City Department of Education (DoE) refers students to Starting Point based on clinical … and properly documented. The State reimburses DoE 59.5 percent of the statutory rate it pays to Starting …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesState Contract and Payment Actions in September
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved … $7.5 million to 20 other vendors. Department of Health $26.8 million to Maximus Inc. for assistance with the Health …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september