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Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water … areas that may need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water … and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Review of the Financial Plan of the City of New York - March 2019
New York City’s economy continues to set records, although external risks are growing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2019.pdfTransforming the Procurement Function
… with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process … 2023, the MTA reported a total of 70,000 employees. In April 2019, New York State enacted Section 1279-e(1)(a) of … of the Transformation effort would be front-loaded in the initial 6–9 months, with some aspects completed over …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionXII.5.J Entering the Division of the Budget Approval Code – XII. Expenditures
… and Document Preparation: When processing payments that are subject to approval by the Division of the Budget (DOB), Business Units should indicate the … When processing payments that are subject to approval by the Division of the Budget DOB Business Units should indicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5j-entering-division-budget-approval-codeVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. Background The Village … of the Village. The general fund expenditures for the 2011-12 fiscal year were approximately $2.1 million. Key Findings … in most instances there were no credit card receipts to show whether items purchased were appropriate Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198DiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded … recognize that New York has to do a better job of caring for and protecting vulnerable people, including nursing home …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… for People With Developmental Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of … also found that programs under OPWDD supervision do not always provide records to parents or guardians when requested or are not providing them within 21 days of the request or the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… stating that plans are entered into the Integrated Justice Portal. However, auditors found that this access is not …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningMonitoring of Homeless Data
… the period from January 2018 through July 2024. About the Program According to the U.S. Department of Housing and Urban … departments of social services (Local Districts). OTDA’s Division of Housing and Refugee Services administers an array …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… including façade damage, non-working self-closing/fire doors, and units with mold, water damage, collapsed walls and ceilings, peeling paint, and broken doors and windows. Even though HPD utilizes the City’s … routinely checking to verify that all self-closing/fire doors are fully operational. Coordinating with HDC, when …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability … There are several steps entities can take to improve their ability …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… following statement today in response to the Governor’s 9th Proposal for the 2018 State of the State, related to the …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… is on the road to recovery. New York City’s iconic Rockaway Peninsula is an 11-mile-long barrier in Southwestern Queens. The communities along the peninsula are Far Rockaway, Bayswater, Edgemere, Arverne, Hammels, Seaside, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law … fall within one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records Under … request to our Records Access Officer. Email: FOIL@osc.ny.gov Mail: Records Access Office Communications, 15th floor …
https://www.osc.ny.gov/help/foilFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… meet these requirements. Your policy should specifically state what will occur in the case of improper claims for … Your policy should specifically state what will occur in the case of improper claims for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures