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School Tax Relief (STAR) Program (2012-MS-6)
… because STAR applicants are not assigned a unique identifier. New York State does not aggressively partner with … in New York and other states. Require a unique identifier to more easily monitor exemptions. Consider …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Opinion 91-10
… board, after receipt of a sufficient petition and after a public hearing, may determine that it is in the public interest to establish a park district (McKinney's … , 3 AD2d 585, 162 NYS2d 534; Anderson v Port Washington Public Parking District , 1 AD2d 826, 148 NYS2d 489; …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Oversight of Industrial Hemp
… sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more than 0.3 percent. The federal … pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp enters the supply … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… over $92,000 from the Department over a seven-year period, New York State Comptroller Thomas P. DiNapoli and the New York … arraignment for the Town of Verona Court on charges of grand larceny in the second degree and corrupting the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in … Clerk-Treasurers’ leave accruals, and the payments made to them for unused leave time at separation from service, … to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … reserve which totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. … declined from $73,754 as of January 1, 2009 to $21,923 on December 31, 2011, a total decrease of $51,831. We …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… internal controls over employee compensation and the approval and monitoring process for certain projects from … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … There is no authority in General Municipal Law for an IDA to construct a building to be used for County office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 94-17
… guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer Authority, 65 NY2d 489, 492 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-17All-Agency Contract Evaluation System
… system developed and operated by MTA Headquarters for use by all agencies to report on contractor and consultant performance. The … MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… in towns and cities across our state is alarming. In my community of Queens and across New York, diversity has …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Purpose of Audit The purpose of our audit was to determine whether District … 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCentral New York Regional Market Authority – Financial Condition (2024M-18)
Determine whether the Central New York Regional Market Authority Board of Directors Board and officials effectively managed the Authoritys financial condition and planned for future capital and operational needs
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Opinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … after an individual is arraigned by the village justice court and committed by order of the court to the custody of the county sheriff, a village …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Preferred Source Contracting
… contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best … advance social and economic goals, certain providers have “Preferred Source” status under the law. The acquisition of commodities and/or services from preferred sources is exempted from statutory competitive …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingNew York’s Economy and Finances in the COVID-19 Era
… availability of such benefits, and the overall adequacy of public and private food programs. It is uncertain whether …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Comptroller DiNapoli Releases Municipal Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… the Reimbursable Cost Manual (2016-S-23) Bornhava, a not-for-profit organization located in Buffalo offers a range of … with disabilities from birth to five years of age. For the fiscal year ended June 30, 2014, auditors determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool special education …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsOpinion 89-56
… in the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care services billed but not … provided) COLLECTIVE BARGAINING -- Compensation (payments to employees who report health care services billed but not …
https://www.osc.ny.gov/legal-opinions/opinion-89-56City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly … employees to monitor operations and prevented officials from accounting for committed funds. Also, her system …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163