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Annual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and … had adequate procedures in place during the audit period to accurately report its assessable expenses related to its …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Opinion 90-30
… of fees for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … a recording fee if he or she presents the instrument for filing. We find further support for our conclusion in section …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York and Philip R. Bartlett, … attempt to embezzle funds from a decedent's estate for which he served as a court-appointed administrator. … allegedly attempting to pocket millions of dollars meant for the beneficiaries by using a fictitious company," said …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleState Comptroller DiNapoli Releases State Audits and Examinations
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … school year, Spotted Zebra provided three SED-funded, rate-based preschool special education programs to 43 … reported over $2.5 million in reimbursable costs for the rate-based preschool special education programs it operated. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… City and Nassau and Suffolk counties. During the 2010-11 school year, Metro Therapy taught 284 students through …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualTier Status – En-Con Police Officers Plan
… System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusRockland County - Sale of Estate Real Property (2019M-233)
Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-2019-233.pdfState Agencies Bulletin No. 1575
… codes classified as Supplemental Wages and the methods for withholding income taxes from Supplemental Wages Affected … to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income Tax Withholding Tables … include wage payments made without regard to an employee's payroll period, but also may include payments made for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Opinion 96-16
… to a county, city, village, town, joint water works system or a public authority, subject to mandatory referendum … a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases School Audits
… and reported results through the DOH’s reporting system 245 days after the required reporting deadline. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsReport on the Joint Investigation of the Orange County Industrial Development Agency
A joint investigation by the Orange County District Attorney’s Office, the New York State Comptroller’s Office, and the New Windsor Police Department revealed institutionalized corruption in the administration of the Orange County Industrial Development Agency’s Accelerator Program.
https://www.osc.ny.gov/files/reports/pdf/joint-investigation-orange-co-ida.pdfOpinion 91-58
… not conduct an advisory referendum on the question whether to grant site plan approval and whether a proposed facility … conduct an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to consistency with the local waterfront revitalization …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Opinion 92-18
… (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … fee would be charged annually to all owners of improved property within the town and establishes a fee schedule containing four categories of improved property with a different fixed dollar fee for each category. …
https://www.osc.ny.gov/legal-opinions/opinion-92-18State Agencies Bulletin No. 2065
… $34.22 $4.50 $38.72 4/7/2022 $35.97 $4.50 $40.47 Effective Dates: Effective for payroll checks dated November 9, 2022 (Administrative) and … dues for paychecks dated 11/09/2022 (Administrative Payroll) and 11/17/2022 (Institution Payroll) for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioState Agencies Bulletin No. 2135
… of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected Employees Employees in Administrative Services … are affected. Background Chapter 361 of the Laws of 2022, which implemented the 2021 – 2026 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceNew Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of the most essential necessities in our society. Beyond providing shelter, our homes are … Grants; 63 and $333 million in Community Development Block Grants (CDBG). FIGURE 22 – New York Awards for Major …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisTompkins County Development Corporation – Board Oversight (2021M-7)
Determine whether the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tompkins-county-development-corp-2021-7.pdfRockland County Community College - Employee Benefits (2020M-5)
Determine whether the College can obtain cost savings by reducing the costs of employee benefits.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-co-2020-05.pdfPublic Safety – 2022 Financial Condition Report
… the number of crimes in seven major categories used by the State Division of Criminal Justice Services (DCJS) as … 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 years, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety