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Opinion 94-21
… for all, or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Efforts to Collect Delinquent Taxes
… and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 … $182 million, respectively, for the amount due and owed at the time the warrant was filed. Key Findings For a …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… depleting fund balances; and Some local officials had no strategies to eliminate long-term deficits, improve …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsTown of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … not properly recorded. The Justices did not ensure that cases were properly reported to the Department of Motor … bail and partial payment records. Scofflaw pending cases regularly and review balance due and pending cases …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Selected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) … equal to or greater than $250,000. Interim ACEs are due semi-annually throughout the contract and a final summary … delinquent. Develop procedures to: Include analysis of the category ratings over time to determine whether, in addition …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northPandemic Planning and Care for Vulnerable Populations
… The remaining 6,921 facilities, which collectively account for 34,048 clients (99%), were required to create …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Brown pleaded guilty to grand larceny and agreed to repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftTown of LaGrange – Selected Financial Activities (2013M-107)
… 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … The Court received $146,479 of bail money and $903,837 in fines and surcharges during our audit period. Key Findings … that it already owns to process and print payroll checks in house rather than using a contractor to process payroll. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… The audit primarily covers the period from January 15, 2011 through February 27, 2015. However, MWBE … to assist the development of MWBEs in accordance with Article 15-A of the New York State Executive Law. The Division’s …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programWage Theft Investigations
… and whether these efforts are successful in recovering funds for injured workers. Our audit covered the period April …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 96-9
… exclusive of fringe benefits (see, e.g., Phaneuf v City of Plattsburgh , 84 Misc 2d 70, 376 NYS2d 781, affd 50 … 500, lv den 38 NY2d 1004, 384 NYS2d 441; see also Aitken v City of Mt. Vernon , 200 AD2d 667, 606 NYS2d 755; 1991 Opns … v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; 1990 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial audit … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … Determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… even lacks the equipment necessary to do so. Orders are, at times, ambiguous and lack time frames for completion, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followIdentifying Fiscal Cliffs in New York City’s Financial Plan
… information on fiscal cliffs. Last updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for some …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 90-14
… Law, §29[1]; see 1985 Opns St Comp No. 85-67, p 99). In summary, it is our opinion that subject to the limitations …
https://www.osc.ny.gov/legal-opinions/opinion-90-14XIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that … The daily investments of the STIP are managed by the OSC Pension, Investments and Cash Management Division and is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… Empire State Development (ESD), New York state's chief … today by State Comptroller Thomas P. DiNapoli. "Too often Empire State Development Corporation is either late or not …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Contract and Payment Actions in April
… Empire State Plaza in Albany. $2.6 million with Carrier Corporation for chiller maintenance testing and repair at the … in Madison, Oneida County. $1.8 million with Modular Space Corporation for office trailer rentals. Major Payments … Health & Substance Abuse Program. Empire State Development Corporation $36.5 million to the SUNY Research Foundation for …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilTown of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Berkshire – Justice Court Operations (2016M-425)
… 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. … Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, and these … for the Town. The current Justice did not record new cases in the accounting software. The current Justice did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425