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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… complete report – pdf] Audit Objective Assess whether Town of Babylon (Town) officials could take additional steps to … Town facilities. Specifically: 67 components at the Town Hall, such as signs with raised lettering and Braille. 26 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … or investment policies, and only one of the five Board members complied with New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Wallace Fire District – Board Oversight (2024M-126)
… report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners … to initiate corrective action. … Determine whether the Wallace Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of West Seneca – Audit Follow-Up (2019M-195-F)
… ] [ read complete 2020 report - pdf ] Purpose of Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fPort Washington Union Free School District – Payroll (2025M-38)
… of $187.3 million for the same period. The District paid 239 clerical, custodial, maintenance, security and … totaling $449,510 that was paid to 40 of the District’s 239 clerical, custodial, maintenance, security and … totaling $449510 that was paid to 40 of the Districts 239 clerical custodial maintenance security and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2008-2
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … member providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an interest in a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash bail fee) GENERAL MUNICIPAL … Section 99-m of the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal … of the family court act [§§153, 155, 155-a], a sum of money deposited in connection with a cash bail or a partially …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… funds being distributed, and aid has not reached many low-income and minority New Yorkers, particularly those … information on applicants, and little clarity over how many households were turned away and why, making it … forms as well as translated materials in additional languages; Advertise the newly created eviction protections …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli Report Identifies Trends in Causes of Subway Delays
… performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays … brings back riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli … declined by 48% compared to last year. Subway delays are likely to increase with ridership and while the MTA …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated … (SFS) effective April 1, 2018: Chapter Name Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts the Scheduled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOutstanding Violations (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Outstanding Violations Report 2010N5
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followCity of New Rochelle - Elevator Inspections (2018M-62)
… complete report - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … local law, as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Uncollected Penalties (Follow-Up)
… in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Montauk Union Free School District – Information Technology (2022M-137)
… Free School District (District) officials secured access to the network and financial application and developed an … Key Findings Although District officials restricted access to the financial application, they did not adequately secure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … raised in their response. … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Section 2307, a Subpoena Duces Tecum to be served on a bureau or department of the State of New York must be “So …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the overall distribution from the retiree’s monthly retirement benefit while the retiree is …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment