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Oversight of Kendra’s Law
… Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable … the Office of Mental Health OMH is effectively monitoring Assisted Outpatient Treatment AOT to provide reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Safety of Infrastructure (Follow-Up)
… safety. We found Parks needed to establish principles to guide selection of alternative solutions in cases where potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followNotice of Reserve Funds
… Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … To provide increased transparency in school district fiscal …
https://www.osc.ny.gov/legislation/notice-reserve-fundsMonitoring of Select Programs (Follow-Up)
… policies and programs. NYSOFA’s overall goal is to improve access to, and availability of, appropriate … transportation services, and personal care. If an AAA is unable to fulfill a client’s request for services, the … programs. Specifically, NYSOFA did not perform annual on-site evaluations for all 59 AAAs as required by its policies …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… her ROA by the amount of time used for vacations, illness, holidays or other reasons during the three-month period, so …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOversight of Shelter Placements
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of … resources, much like that of a private-sector business. Net position is used as a practical measure of economic … all transactions and events that increase or decrease net position, such as revenues, expenses, gains and losses. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget … Strong revenue growth may allow New York City to generate at least an additional $24 billion in …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… pension fund on addressing climate issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says … the growing low carbon economy. I am proud that the Fund is part of that worldwide effort and proud that our hard work …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskXI-A.1.A Separation of Duties – XI-A. Purchasing
… for 24 cases of 20 pound weight copier paper at a specific price. A second employee would receive the paper, verify it … vendor invoice for the paper and compare the information on the invoice to the purchase order and receiving … access References and Resources in SFSSecure for guidance on managing system roles, assignments, and access to data. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the … of Cyber Security Policy requires all State entities to establish formal processes to address the risk that personal, private or sensitive … To determine if electronic devices being surplused by the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfOversight of Selected Fiscal Aspects of Homeless Shelter Services
… determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted … emergency shelter to every eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… 2021-S-34 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, supervision, and guidance to local departments of social services (Local …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… complete report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Due Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roa