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Audit Response Timeframe
Relates to the timeframe for the implementation of recommendations included within final reports for corrective action
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Security Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOpinion 90-22
… that a municipality, as custodian of moneys belonging to third parties, has the requisite authority to invest those … 2.0060). To ensure adequate safeguards when investing such third party moneys, we have also stated that municipalities should …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Peconic Bay Community Preservation Fund (2023-MR-1)
Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdfState Comptroller DiNapoli Releases State Audits and Examinations
… Programs (Follow-Up) (2017-F-1) An initial audit released in March 2016 found OTDA needed to develop a system to more … program milestones, goal achievement, and wage subsidies. In a follow-up, auditors found OTDA officials have made significant progress in addressing the problems identified in the initial audit. …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineOpinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, … for attendance at "meetings" of groups formed within a fire department or fire company, such as an emergency rescue … for attendance at meetings of groups formed within a fire department or fire company …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State … tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxOpinion 95-29
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when … and facilities of the water district must be placed in a reserve fund for the purpose of retiring the outstanding … and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126XI-A.4 Procurement Card Use – XI-A. Purchasing
… OVERVIEW AND POLICIES This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … This section provides agencies with policy and guidance on purchasing and paying with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Police Bulletin No. SP-225
… Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates: Effective … State Police Bulletin No SP225 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesDanby Fire District – Claims Audit (2020M-149)
… not be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Opinion 2000-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … State Comptroller) TOWN LAW, §§194, 195, 209-f, 209-g: A town clerk must cause to be filed with the State Comptroller a certified copy of each determination or order establishing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Annual Employer Contributions – Employer Contributions and Rates
… during the most recently completed State fiscal year (for more information, visit the Fiscal Year Earnings and … Years’ Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. … Employers pay an annual contribution for the cost of their employees benefitscalculated using …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationOpinion 2001-5
… §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest and conviction of individuals for felonies and misdemeanors directly connected to vandalism … You ask whether a fire district may offer a reward for information leading to the conviction of the persons …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Public Safety Overtime
… In response to questions we’ve received from employers who … of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the … undersheriffs or regular deputy sheriffs engaged directly in criminal law enforcement activities that make up fifty …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Agencies Bulletin No. 1427
… Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1427-2015-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOpinion 88-73
… district) GENERAL MUNICIPAL LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a … You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no general …
https://www.osc.ny.gov/legal-opinions/opinion-88-73