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Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative … or whose property they might damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle and Traffic Law, the Department is responsible for tracking its …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoOpinion 94-29
… §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the Family Court in juvenile … general rule, the provisions of the Criminal Procedure Law do not apply (Family Court Act, §303.1). While the courts … from court filing fees unless some statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Henrietta FD – Audit Follow-Up (2021M-27-F)
… Background The District provides fire protection services for the Town of Henrietta in Monroe County. The … District provides fire protection and emergency medical services to approximately 45,700 residents residing in over … officer and is responsible for receiving and maintaining custody of and disbursing and accurately accounting for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. Employees received longevity and overtime payments totaling $25,000 in 2023 that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of … recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in … 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)
… a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial … operations, including controls for wire transfers, online banking, investments, procurement, travel and … partially implemented three, and did not implement one. Until all recommendations are implemented, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/truxton-fire-district-2022-123-f.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfNational Investors Call for Workplace Disability Inclusion
… Tobias Read, today called on companies they invest in to create inclusive workplaces that can benefit from … who remain underrepresented in the workforce. Signatories to the joint statement included New York City Comptroller … inclusion provides businesses with a great opportunity to improve their bottom lines, while boosting diversity and …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionDiNapoli Urges Parents to Open a College Savings Account for Their Children
… has helped New York residents pay for more than $230 million in college-related expenses in 2014, New York State … owners in New York have withdrawn approximately $193 million to pay for college-related expenses. The Advisor Plan … owners in New York have withdrawn approximately $38 million to pay for college-related expenses. Section 529 of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… with one in eight customers in arrears as of March 2022, according to a report released today by State … and 68% of the amount owed. In the first quarter of 2022, the number of customers behind on their bills fell by … period doubled from $768 in March 2020 to $1,467 in March 2022. “The pandemic’s effects continue to be felt in multiple …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Rural Counties Face Shortage of Health Professionals
… Medical Education National Advisory Committee (GMENAC) guideline (6.9). For the nearly 173,000 people within … one-third of the U.S. (1.8), and less than half the GMENAC guideline (1.2). There are no pediatric physicians in three … for every 23,000 people. This is less than half the GMENAC guideline (1). Four counties – Hamilton, Herkimer, Schuyler …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsTown of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in … The purpose of our review was to assess the Town of Daytons Town progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f