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Opinion 91-45
… (scope of duties); (assignment of additional duties - drainage improvements); (highway repairs and improvements … a superintendent, in his discretion, may also perform town drainage improvements and refuse collection services not … construct storm sewers, drains and the like for highway drainage purposes (see e.g., 12 Opns St Comp, 1956, pps 281, …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… for violations. The audit covers the period January 1, 2014 through April 21, 2017. Background The Department is … of automotive businesses it regulates. Between January 1, 2014 and December 16, 2016, the Department received or … Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… to verify that lodging rates are consistent with GSA and DOS rate limits. Also, advise such supervisors to ensure that unsuccessful efforts to obtain GSA or DOS rates are adequately documented. Establish controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System … was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… Fund, HHAC provides State financial assistance in the form of grants, loans, or loan guarantees to acquire, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Brownfield Cleanup Program
… that hazardous waste sites that pose a significant threat to public health or the environment are properly … the presence of hazardous waste and determine the level of threat posed to public health or the environment. Once the … officials indicated that four (16%) posed a significant threat to the public health or environment and had …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 1329
… restart the Additional Pay record if an employee returns from a Leave of Absence to a summer seasonal position in … of the hire, rehire, concurrent hire, transfer or return from leave transaction into a summer seasonal position in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1410
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2018-wayne-co-water-sewer.pdfOpinion 2011-1
… to the development corporations "shall be and shall at all times remain employees of the [IDA], subject to its direction … IDAs are formed for the benefit of municipalities by special act of the State Legislature ( see General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, these special …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … service) FEES -- Imposition of (by entity providing ambulance service pursuant to contract) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … that he was aware the actions should be turned over and is in the process of taking corrective action. Jefferson …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the county sales tax distributions, while taxpayers with real property located within the village received an extra …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The former supervisor did not … collected and disbursed and did not provide oversight of the bookkeepers, who performed all financial duties, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About … To assess the extent of implementation of the 12 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followState Comptroller DiNapoli Releases School District Audits
… of the statutory limit and maintaining excess reserves, real property taxes may have been higher than necessary. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for … Special Education Itinerant Teacher (SEIT) programs in New York state that provide one-on-one instruction for … for reimbursement according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases Annual IDA Report
… (IDAs) reported 4,262 active projects with a total value of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual … While reported project values have risen, the number of projects has decreased by 58, or 1.3%, since 2019. This …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-report