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Town of Oneonta – Town Clerk (2021M-59)
… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our … residence by $4,200. Key Recommendations Obtain proof of residency documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mDiNapoli: MTA Faces Worst Financial Crisis in History
… Financial Plan : $3.4 billion in 2020, $6.3 billion in 2021, $3.8 billion in 2022, $2.8 billion in 2023 and $3.1 … assistance. As Congress negotiates another stimulus package, DiNapoli urged that additional transit assistance be … are details on how it will achieve the $2.2 billion in cost reductions it has identified for 2020-2024. Debt service …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 2002-13
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department … expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to make reasonable expenditures to fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13CUNY Bulletin No. CU-733
… an adjustment to non-COVID-19 related overtime is needed, ARO must be entered. Please refer to Payroll Bulletin No. … Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin Date: Enter … last date to be adjusted. Earnings Code: Enter AJR, ARC or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool … shelters. Over the years, a significant number of shelters have fallen into disrepair, in some cases posing critical … some cases by as much as 4 ½ years. Extensive delays may have resulted in the worsening of already deteriorated …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… the most effective use of these funds. Child care is vital for thriving communities, and enhanced controls and … government to support child care stabilization grants for which child care providers could apply. OCFS awarded the … care workforce. Grants were awarded to private and not-for-profit providers as well as to special education …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… included in our initial audit report, Non-Revenue Service Vehicles and On-Rail Equipment ( 2020-S-29 ). About the Program The … and 213 leased) used by 26 LIRR departments. VFO does not service vehicles in-house. Instead, it has a maintenance … included in our initial audit report NonRevenue Service Vehicles and OnRail Equipment 2020S29 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followApproved State Contracts and Payments
… Authority $14 million with Montesano Bros., Inc., for electronic toll conversion at the Harriman Toll Plaza, Orange … for four 49-year leases with Stratosphere Development Co. LLC to develop property at Republic Airport, town of Babylon, … Facilities. State Education Department $1.4 million to Board of Cooperative Educational Services (BOCES) in Erie …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… in portions of the Bronx, Queens, and Brooklyn, and express routes from those boroughs to Manhattan. Transit and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followOpinion 2001-1
… village, pursuant to General Municipal Law §90, may pay an individual who is subject to the maximum hour/minimum … Constitution. For purposes of this opinion, we assume the individual in question is not governed by a collective … by municipal corporations to or in aid of any private individual. In view of this constitutional provision, it has …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Homeless Services Housing Needs Assessment
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … be completed within the first 10 days of admission to the shelter. The lack of an Assessment, or a late or incomplete …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … a "newspaper" as defined in General Construction Law, §60 and must satisfy the conditions precedent set forth in Public … and which is entered as second class mail matter in the post office of a city within the county in which the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 92-39
… the water or sewer district. At such election each tenant by the entirety, tenant in common and joint tenant owning taxable real … purpose which disproportionately affects landowners as a group, and found it was not controlling. In reaching its …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 2008-5
… between the town and the village is required ( see 1990 Op St Comp No. 90-19, at 42). General Municipal Law § 209-d … generally cannot exceed thirty-five per centum. 1 (17 Op St Comp No. 61-28, at 20 [1961]). Since the above-quoted … 2008 Howard I. Krantz, Esq., Village Attorney Village of Lake George 1 The thirty-five per centum cap may be exceeded …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… future, including a slowing economy here and abroad. Mayor de Blasio’s cautious approach to FY 2017 is warranted given … million annually during fiscal years 2017 through 2020. Pension fund investment earnings fell short of target in FY … result the city could be required to increase its planned pension contributions beginning in FY 2018 to make up for the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli Audit Finds Gaps in NYC School Safety Planning
… enforced by New York City’s Department of Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time … but not to private schools. In an audit of New York City’s DOE, DiNapoli’s auditors examined its efforts to oversee …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningState Audit Shows Need to Improve Response to Noise Complaints in NYC
… of noise complaints related to nightlife establishments in New York City highlights the need for the New York State Liquor Authority (SLA) and the New York City Police Department (NYPD) to better communicate … of noise complaints related to nightlife establishments in New York City highlights the need for the New York State …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nyc