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Oversight of Chemical Dependence Residential Services (Follow-Up)
… 819 and Part 820 programs. Before issuing an operating certificate, OASAS is required to inspect programs for … viability review before the program’s current operating certificate expires. The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… and tested. As of June 15, 2019, SIR had 199 Closed Circuit Television (CCTV) cameras, 44 stand-alone local …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… and sensitive information (PPSI) 1 on the network or gain access to or control over other IT functions. We also … or use – or disruption of access or use – could have or cause a severe impact on critical functions, employees, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … an investment policy as required by law, has not developed a capital plan and has not updated the procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… The Clerk did not disburse and report Clerk fees, real property taxes and other moneys received in a timely manner. … amounts correspond to receipts received and recorded. Document which individual receipts make up each deposit and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … do not consistently require the use of purchase orders when approving purchases, and use purchase orders which were … audit of claims for payment, ensuring that each claim has sufficient supporting documentation. Review and revise …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Long Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … State Legislature implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making … workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64City of Olean – Budget Review (B17-1-3)
… review was to determine whether the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… fourth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, … DiNapoli Local Sales Taxes Grew 42 to $23 Billion in 2023 …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceOpinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Vendor File Advisory No. 10
… XII, Section 4.E –Electronic Invoicing Update: The Office of the State Comptroller (OSC) has updated the policy and … invoicing through the SFS Online Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the functionality to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature places you … are prohibited. Who does the law apply to? If you are an officer or employee of a municipality, the law applies to … only under certain circumstances. In order for a municipal officer or employee to have a prohibited interest in a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesOpinion 92-14
… Froman , 76 Misc 2d 1063, 352 NYS2d 549 [Westchester Cnty. Ct., 1973]). The provisions of subdivisions (1) and (2) of …
https://www.osc.ny.gov/legal-opinions/opinion-92-14