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City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Mechanicville – Records and Reports (2012M-162)
… February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances these services mainly through …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162State Contract and Payment Actions in January
… Comptroller approved 1,801 contracts for state agencies and public authorities valued at $1.7 billion and approved more than 1.7 million payments worth more than $12.5 billion. The office rejected 101 contracts and related transactions valued at $93 million and nearly …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
Section 106 of the State Finance Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or trust company designated by the State Comptroller
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … in full, going forward. While cliffs could extend past FY 2026, the tool only focuses on this period as it includes the … residual cliffs of $188 million annually beginning in FY 2026. Funding to support administrative overhead for …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planGeddes Town Clerk Charged in $30K Swindle
… Thomas P. DiNapoli and Onondaga County District Attorney William J. Fitzpatrick announced the arrest today of Geddes … to our partnership with Onondaga County District Attorney William J. Fitzpatrick, we were able to reveal her scam. We … out fraud and theft," Onondaga County District Attorney William J. Fitzpatrick said. "My office has always had a …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindleAccounts Payable Advisory No. 30
… Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, … of claims, awards, judgments or settlement agreements, Business Units must charge the appropriate account code … are advised of new procedures required when submitting a request for payment based on an award or a non-judicial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide … Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - … of the agency, that the agency has sufficient internal controls over the payment process to ensure claims are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCity of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Putnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … Putnam County Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … maintained appropriate financial records, the Board does not provide adequate oversight of Company financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases State Audits
… health centers and public housing centers that provide primary and preventive care to underserved populations. Auditors found that during … as opposed to the required $35.16 rate per person. Hudson River-Black River Regulating District: Financial Management …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsArea #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … the legitimate user or create another user account with access to the victim’s online bank accounts. Thereafter, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … Board of Fire Commissioners (Board), responsible for the general management and control of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 89-52
… within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of … coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… with Conduent State & Local Solutions Inc. for E-ZPass NY Customer Service Center systems and license plate owner … County. $59.6 million with Faneuil Inc. for E-ZPass NY Customer Service Center operations services. Department of … million for gaming revenue distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in July
… County Paving & Construction Inc. for 7.6 miles of asphalt concrete resurfacing on Route 17 in Sullivan County. … $2.4 million with Concrete Applied Technologies Corp. for asphalt milling and resurfacing on Route 18F in Niagara …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyOpinion 88-9
… on behalf of the district. You state that the parcel is needed for an anticipated enlargement of the district's … to increase or improve the facilities of the district is such an authorized purpose (Town Law, §§202-b, … the approval of the board of commissioners, the town board is required to cause a map and plan of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of … control district which was damaged by coastal storms. It is our understanding that the town beach erosion control … out its purpose. When a beach erosion control district is proposed to be established by petition, the petition may …
https://www.osc.ny.gov/legal-opinions/opinion-96-21