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Opinion 94-22
… expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to … and cost of the district which is apportioned to benefited real property in accordance with the district plan is a charge upon each benefited parcel of real property within the district, subject to the limitation …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 91-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures … Whether a member of the board of fire commissioners of a fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-44DiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … and made in accordance with written collective bargaining agreement, memorandums of agreement, board resolutions or individual employment contracts; Ensure that salaries are properly …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that … receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ navigation in … A Direct Journal Payment is used to record payments received by an agency that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s … to $164,100, but it is likely to fall sharply in 2020 as the coronavirus crisis strains industry profitability, … today by New York State Comptroller Thomas P. DiNapoli. “The securities industry had a good year in 2019, but the …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallArchived: Legislative Session 2015 –2016
… annual report regarding certain expenditures for indigent legal services with the State Comptroller. Tax Check-off … for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State … of employer contributions for the funding of the New York state and local employees’ retirement system and the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… the 3 fiscal years ended June 30, 2020. The New York City Public Schools refers students to JCDC and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… MWBE certifications and re-certifications were reviewed for the period May 1, 2008 to April 30, 2014. Background The … who renamed the business, but the MWBE’s former name and address were still listed in the Division’s directory in … from speaking directly with the staff (based in New York City) who actually performed MWBE certification reviews. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC Distribution of Funds: The local government in applying for the loan from EFC … from capitalization grant moneys and state matching funds (usually 1/3 to 1/2 of the loan amount for clean water …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDetermination of Residency for Tuition Purposes
… must have established their domicile in the State for a 12-month period immediately preceding the date of registration. … the student’s principal or permanent home for the previous 12-month period. The Residency Policy also states that a …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesMental Health Education, Supports, and Services in Schools
… they need, including mental health awareness training for school staff. Our audit covered the period July 2018 through … to a 2022 research report published by the CDC: Among high school students in 2019, 37% reported persistently … according to the CDC, among the New York State high school student population in 2017 (approximately 808,150 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority … that non-operating employees were hired or promoted with lower education and experience than that established by DCAS …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followHazard Mitigation and Coordination
… documents maintained by NYCEM. Continuity of Operations (COOP) plans ensure an individual organization can continue to … did not provide adequate oversight and guidance regarding COOP plans. On average, 13 of the 46 City agencies (28%) did … to date. 34 of the 46 City agencies (74%) had incomplete COOP plans. Required COOP plan exercises were not completed …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department … requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and … provided by public school districts (School Districts) to approximately 2.3 million children each day across the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesSelected Aspects of Accommodations for Passengers With Disabilities
… procedures. A May 2007 DOJ publication established best practices for state and local government website … station is located. PANYNJ’s website did not follow DOJ’s best practices toolkit and has only limited accessibility … telephone. According to PANYNJ officials, they had a plan to install signage by summer 2020; however, this was not …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesOversight of Child Protective Services
… and provide rehabilitative services. OCFS’ mission is to serve New York’s public by promoting the safety, … degree of care, this will result in an intake report if it is within the jurisdiction of the State and sufficient … basis. Officials had not yet developed a plan on how to address and rectify the deficiencies on a statewide …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesHomeless Outreach Services in the New York City Subway System
… and whether they have met their goal in reducing the number of homeless individuals in the subway system through … and services, to perform these services. DHS’ three-year contract, effective June 2014 through June 2017, required BRC … only when a homeless individual is actually placed in a facility.) Key Recommendations To DHS: Ensure outreach …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… set forth in Section 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mPayroll Improvement Project Bulletin No. PIP-017
… that are reported to OSC must include the items below: Online PayServ Issues the name and user ID for user(s) who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4