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Vendor Responsibility Review Process
… By law, State contracting entities may only award contracts to responsible vendors. A responsible vendor must … By law State contracting entities may only award contracts to responsible vendors …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 96-17
… that it is significantly devoted to the technical training of the firefighters who would attend. A fire … the course provides, to a significant extent, technical training relevant to the duties of the firefighters who would … the board of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 2002-17
… discussed in the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of … 392 NYS2d 482). The political subdivision may allow an agent to perform coordination and supervision functions on behalf of the political subdivision; however, the agent may not be one of the prime contractors (see General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Green Island Union Free School District - Separation Payments (2019M-55)
… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55New York State Health Insurance Program: Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) DCS 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response2.pdfDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… Local government capital spending on roads, bridges and water and sewer … about $3.9 billion annually to keep up with deteriorating capital assets but are only spending roughly $1.2 billion - … source of funding for infrastructure projects. Outstanding capital debt for all counties, cities, towns and villages in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On … than $20,000 of unsecured cash and checks was found in a department file cabinet with no indication that it would be …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillOpinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 94-15
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) … the investment of which is not otherwise provided for by law, must be invested by the school district in accordance with General Municipal … extra classroom activity funds and endowment moneys held by a central school district are subject to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Local Sales Tax Collections Up 19% in 2021
… Local government sales tax collections totaling $19.6 billion increased by … increase on record after a historic low in 2020 when local sales tax collections declined by 10%. Annual growth in 2019 … brick and mortar to online,” DiNapoli said. “While local sales tax collections were robust in 2021 as the economy …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-20212024-2025 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdfEconomic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfRockland County Community College - Employee Benefits (2020M-5)
Determine whether the College can obtain cost savings by reducing the costs of employee benefits.
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-co-2020-05.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52), 90-Day Response
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52-response.pdfMedicaid Program - Improper Payments to a Dentist (2012-S-52)
To determine if Medicaid made improper payments for dental claims submitted by Dr. Prosper Bonsi.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s52.pdfDiNapoli: Binghamton City School Finances Progressing
… cost-saving opportunities; and Decreasing the use of contracted services and freezing spending in certain areas. … have allowed the district to control tax levy growth rates. From 2009-10 through 2011-12, Binghamton’s average …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerTown of Holland - Real Property Tax Exemptions (2018M-232)
… agricultural woodland exemptions totaling $91,000 on 269 acres. Key Recommendations Ensure all applicants provide …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232