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Opinion 2001-13
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … users of town highway) TOWN LAW §130(7)(a); MUNICIPAL HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; VEHICLE AND TRAFFIC …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineOpinion 2002-17
Concerning a proposed town building construction project governed by General Municipal Law 101
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Objectives To determine whether residents of Mitchell-Lama developments … supervised by Division of Housing and Community Renewal are provided safe and clean living conditions, and whether … Manor’s Board. For findings and recommendations related to Sunnyside Manor outside of the unauthorized bank account, …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDriver Responsibility Assessment Program
… secure identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws enacted to promote safety and protect consumers. … in November 2004, the State Legislature amended the Vehicle and Traffic Law (Law) establishing the Driver …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programMitchell-Lama Vacancies (Follow-Up)
… Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The New … cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to … of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… P. DiNapoli. Auditors found broken fire safety doors, mold, collapsed ceilings and pest infestations among other … ceilings and walls caused by severe water damage, black soot, exposed nails, mold and peeling paint were found inside vacant apartments. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… and investigators were able to uncover this ongoing scam and ensure that the perpetrator, and not the taxpayers, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s … 518-473-5880. To adjust a member’s earnings or days worked due to litigation, settlement or arbitration award, follow …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsXIII.10 Refunds Owed to the State by an Employee – XIII. Employee Expense Reimbursement
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-refunds-owed-state-employeeDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… was sentenced to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in … Spina will now serve a lengthy sentence in federal prison.” In 2018, Spina and three others were charged with …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor … prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… gale force winds and 2.31 inches of rain recorded at JFK Airport. Officials took the absence of any emails regarding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… DiNapoli. ESD spends about $1.8 billion a year in taxpayer money for loans, grants, tax credits and other financial assistance to …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… Local government sales tax collections declined by 10 percent overall in 2020, … than the drop during the Great Recession, when local sales tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted more severely than those …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020Administration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … To determine whether the Office of Mental Health OMH is effectively administering its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-health