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Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases State Audits
… where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As … past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable balance was attributable to …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials accurately … July 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest school … Other Related Audits/Reports of Interest New York City Department of Education: Compliance With State Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresOpinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of … Whether a town board may expand the activities of a public dock district to include maintenance and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Agencies Bulletin No. 339
… programs that exceed the maximum allowable limit of $1600 in the calendar year. Awards from all non-qualified award … programs that exceed the maximum allowable limit of $400 in the calendar year. Effective Date Immediately OSC Actions … are eligible to receive non-cash merit awards of up to $75 in value during a given State fiscal year. Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt a local law, subject to mandatory referendum, … within the town police department, may delegate that authority to the chief of police. Town Law, §150(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 94-33
… members" and "life retired members" of a fire department for which a volunteer firefighters' service award program has … a service award program (General Municipal Law, §217 [a]). For this purpose, an "active volunteer firefighter" is a …
https://www.osc.ny.gov/legal-opinions/opinion-94-33State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of New York State Forest Tax Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs (Report 2020-S-51 ). … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followInternal Controls Over Selected Financial Operations (Follow-Up)
… composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New … performance under the MCA. Employees who use a DMNA credit card must submit a Monthly Account Summary Transmittal … to applying for a pension. Monthly pension payments depend on factors such as salary and years of service and must …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followMitchell-Lama Vacancies
… June 2017, requires developments to fill vacancies within 120 days. Developments are also required to submit quarterly … For apartments that have been vacant for periods exceeding 120 days, developments must provide a written explanation for … vacant apartments were generally not filled within the 120-day time frame, with 1,286 apartments taking, on average, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… entities possess large amounts of valuable information on subjects such as health, business, public safety, parks, … As of June 16, 2021, there were over 5,280 data items on Open Data. Open Data should provide ongoing “one-stop” … with a proposed schedule for making the data available on Open Data. Established in 1960, the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followState Comptroller DiNapoli Releases School Audits
… than needed to fund operations and were not transparent with taxpayers. Auditors found the board and district …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… developments supervised by Division of Housing and Community Renewal are provided safe and clean living … and supervised by the Division of Housing and Community Renewal (DHCR). Often, owners employ a managing … according to the property manager, included deposits of community room rental income. In addition to these deposits, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Municipal & School Audits
… the board approved the credit card bills for payment, it did not ensure the related voucher packets had adequate …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDetermination of Residency for Tuition Purposes (Follow-Up)
… was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58 ). About the Program … followup was to assess the extent of implementation as of October 2024 of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and highway fund balances, allowing excessive …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Investing in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualFranklin Square Union Free School District – Website Transparency (2025M-93)
… transparent manner by making information easily accessible for review on the district’s website so that the community … of Finance and Management (ASFM) is responsible for ensuring financial and administrative information is … Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of Information Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93