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Comptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … estimates. Auditors also found significant weaknesses with how the town clerk handled the $17.1 million of tax and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsOpinion 89-48
… who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … who physically holds the bonds and iii whether the bonds can be returned …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… supplies before the semester begins. The account is a zero balance account (i.e., a balance of zero is maintained by automatically transferring …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountSocial Media Use Policy
… of these sites. You may be subject to the TOS of the host site when you visit a social media site. Information (photos, videos, messages, etc.) you share … or post to our sites may be used by the owners of the host site for their own purposes pursuant to the TOS. For more …
https://www.osc.ny.gov/help/social-media-use-policyState Comptroller DiNapoli Releases Municipal Audits
… , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … districts realized operating deficits in 2016. Rockville Centre Housing Authority – Claims Auditing and Cash Receipts … Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of Southampton Westchester …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Central New York Regional Market Authority , Town of Coeymans , Village of Green Island … their money is being spent appropriately and effectively.” Central New York Regional Market Authority – Internal … today announced his office completed audits of the Central New York Regional Market Authority Town of Coeymans …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second … 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13RFQual0001 – Medical Examiner Management Services
… by the Office of the State Comptroller Issued August 1, 2025 The Office of the State Comptroller (“OSC”), as … Forms), completed and signed. NOTE: This is a continuous recruitment solicitation. Applications will be accepted on a … or designee(s) at OSC, via email (preferred) to [email protected].gov or via hard copy mail to: Director of Finance Questions …
https://www.osc.ny.gov/procurement/rfqual0001New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented proper controls over … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care … To determine whether New York City SchoolBased Health Center SBHC or Center facilities have implemented proper …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOversight of Persons Convicted of Driving While Intoxicated
… Protection Act (Act), as prescribed by Section 1192 of the Vehicle and Traffic Law, persons sentenced for DWI on or … must install an Ignition Interlock Device (IID) in any vehicle they own or operate. In addition, the Department of … by the sentencing judge. The IID connects to the vehicle’s ignition system. The vehicle operator must blow …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedManagement of Internal Controls
… of Nanoscale Science and Engineering (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the UAlbany Foundation are equal founding … regulations. The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… Purpose To determine whether Office of Children and Family Services … 2009 through December 7, 2011. Background OCFS' mission is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired results, OCFS sets and enforces policies; …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Employee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million … rely on the railroad every day when traveling between Long Island and New York City, and within Long Island for work and other activities, such as shopping and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyItalian Heritage Month Reception
… the play icon to get started. Follow us on Instagram , Facebook and Twitter for photos from the event. 2021 Honorees …
https://www.osc.ny.gov/events/italian-heritage-month-receptionInternal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUniversity at Buffalo – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. The highest-cost travelers each incurred over $100,000 in travel expenses during the three year period ending March … $3,593,928. We also audited one employee with an outlier in fuel expenses that totaled $45,882. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Com
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial