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Village of West Hampton Dunes – Financial Operations (2013M-390)
… the Mayor serving as the chief executive officer. General fund expenditures reported for fiscal years 2011-12 and … that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTravel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfSecurity Over Electronic Protected Health Information (Follow-Up)
… had adequate protection policies in place and a plan to make mandatory notifications when ePHI is lost or stolen. …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followCity of Lockport – Fiscal Stress (2013M-330)
… fiscal year are approximately $32 million. Key Findings We estimate that the City will realize operating deficits in … the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported as of December 31, 2012 … budgeted amounts and amend the budget, as necessary, when significant variances become known. Develop and …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Security Over Critical Systems (Follow-Up)
… one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned yesterday … is served in this case.” “We are grateful to the Office of the New York State Comptroller, operating in conjunction … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57 ). About the Program The … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followOpinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … not be liable for losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey … any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Social Security benefit. Filing To receive your vested pension at the earliest possible date, file a retirement … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingHeat and Hot Water Complaints (Follow-Up)
… in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3 ). About the Program The New … New York City’s 311 municipal service system (NYC311). Complaints are automatically forwarded to HPD for response. … 1 and December 31, 2021, it received about 199,815 HHW complaints throughout the five New York City boroughs, mostly …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, health care, food and transportation. Often, the result is … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsOpinion 2008-2
… 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-2008-2Opinion 88-30
… to a district water system in the proper exercise of its police powers. (2) The costs of establishing and operating … charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a town … stated as follows: "It is the commonest exercise of the police power of a state or city to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Town of Windsor – Capital Project (2025M-52)
… village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view of the New York State Office of the State Comptroller (OSC) 1 that … Therefore, we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Agencies Bulletin No. 1350
… Officers and the Office of the State Comptroller (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. OSC Actions OSC has created a file of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reported