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Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and … IT control weaknesses were communicated confidentially to Authority officials. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. … …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followHammond Fire District – Board Oversight (2024M-151)
… only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the authority develop and implement a long term capital plan given that its current revenue structure may not be … 2015. In addition, after examining the Thruway’s finances from January 2012 to January 2016, DiNapoli’s auditors found … held operating expenses to budgeted amounts. Additionally, from 2010 through 2014, the authority’s operating expenses …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… to public schools of $807 million to $21.9 billion on a school year basis, for the first time reaching and surpassing … of $21.7 billion in 2009-10. On a state fiscal year basis, school aid would increase $1.1 billion, or 5.1 percent. Even … Smart Schools bond act that would fund projects such as school technology and prekindergarten building costs, and by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressIX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersDisability Retirement – Divorce and Your Benefits
… NYSLRS’ retirement plans provide for several different types of disability retirement … benefit is subject to equitable distribution is an issue for the Court. Many disability benefits administered by … to the date of the disability award (without reductions for early retirement). This calculation would limit the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementReview of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfHammondsport Central School District – Multiyear Planning (2024M-54)
… at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Fishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could … and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… original format, intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an … that unauthorized changes or modifications could be made to District records without detection. Key Recommendations Properly maintain e-records to maintain the records’ integrity. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire BlueCross … New York City Department of Social Services: Oversight of Contract Expenditures of Bowery Residents’ Committee (BRC) …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire … for the use of the hydrants in the current year. You state that the proposed amendment would necessitate that the …
https://www.osc.ny.gov/legal-opinions/opinion-92-2What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfA Partially Treated Problem: Overflows From Combined Sewers
A Partially Treated Problem: Overflows From Combined Sewers
https://www.osc.ny.gov/files/local-government/publications/pdf/combined-sewers.pdfOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … concerning the appointment of public library trustees. You state that a town public library currently has seven trustees … assume the library is not governed by a special act of the State Legislature and that the library's charter contains no …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Police Bulletin No. SP-226
… and Investigator Specialists: Employees with a Comp Rate Code of ANN who are in BU62 The attached April 1, … will be inserted as of the effective date of the Return from Leave action using the Action/Reason code of PAY/CSL … Record Number, Employee Name, Grade, Bargaining Unit, Comp Rate Code, Part-time Percentage, Action Reason and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-new