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Contract Participation of Minority- and Women-Owned Business Enterprises
… 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 of … of the Hudson Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies … for fiscal year 2014-15, and $8.3 million for the first two quarters of 2015-16. WCHCC reported MWBE utilization of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and maintain specific … would have received $358,329 less in tax credits. For two of the four revisions, ESD could not provide evidence …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to ensure the funds are spent timely and for their … To determine whether the Department of Health Department is effectively managing selected special …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsSocial Adult Day Services
… Purpose To determine whether State agencies, particularly the New … overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with regulations related to client eligibility, service plans, staffing, training, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesEDSS - General Help for All Transactions
… Once submitted, the transaction will go into a status of In Progress (OSC). In Progress (OSC) – OSC acknowledges … Update the data entry on the “Create” page, add or change attached documentation on the “Attach” page and … or email [email protected] . How do I change my user profile for my OSC Online Services account? …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsEnforcement of Local Law 144 – Automated Employment Decision Tools
… an effective system to enforce compliance with Local Law 144. The audit covered the period from July 2023 through … concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). Under the Law, employers and employment agencies must: …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Homeless Shelters (Follow-Up)
… ( 2018-S-52 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides leadership, guidance, and support to local Social Services Districts (Local …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James announced that Bridget … expense,” DiNapoli said. “My thanks to Franklin County District Attorney Crawford and Superintendent James for their …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 2004-8
… of its officers and employees. This is in response to your inquiry concerning a village that provides health care … corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Town of Wawayanda – Financial Operations (2024M-160)
… are recorded in the accounting system. The Board appointed a Supervisor’s Accountant (Accountant) to make journal … of the 2024 appropriations. The Board did not adopt a fund balance policy. Therefore, no rationale was … in the Clerk’s office. 1 Forty-one bank accounts in two different banks as of August 31, 2024 and 53 bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal Audits
… complete, accurate or up-to-date financial records. As a result, the board lacked the financial information … record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was an … found that of the nine audit recommendations, only two were fully implemented and seven were not implemented. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57How to Make a Vendor Responsibility Determination
… controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; and an acceptable … finding does not necessarily ban the vendor from future State contracts. Reviewing vendor information When reviewing …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96-20
… (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD … thereafter. Since section 8-800 states that the procedure for abolishing a police department applies to departments … that a police department formed under section 188-a is, for purposes of the abolishment provisions of section 8-800, …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Selected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… reform in New York, including public funding of elections for all state offices. * * * In 2014, I faced one of the … of my career: Should I opt into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of political …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points … to receive twenty-five points credit". By setting forth two separate and distinct categories of department responses, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points … to receive twenty-five points credit". By setting forth two separate and distinct categories of department responses, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… ambulance service, or a combination of such services, for the purpose of providing pre-hospital emergency medical … of a town to a hospital, clinic, sanatorium or other place for treatment of such illness or injury. Town Law authorizes … resulted in excessive fund balance and unnecessary tax increases. Additionally, a loss of revenue or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49