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Selected Aspects of Discretionary Spending
… The audit covers the two fiscal years ended March 31, 2012. Background New York State Environmental Facilities … Authority: Selected Aspects of Discretionary Spending (2012-S-158) … To determine whether the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingOther Bulletin No. 38
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilProperty Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF … and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … $188,523 where either the homeowner or property was not eligible for the STAR property tax exemption. This …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditTuition Assistance Program – State Financial Aid Program at Barnard College
… for full-time students is approximately $44,300 per year. The school’s enrollment as of fall 2014 was about 2,500 … 2013, the school certified 2,090 awards totaling almost $3.6 million that were paid to the school on behalf of 572 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… Department: Audit of the Tuition Assistance Program at The New School (2010-T-5) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to … with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownOpinion 2000-1
… 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a … Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1The Domestic Relations Order – Divorce and Your Benefits
… and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( … .) A DRO is a court order issued after a final judgment of divorce that provides the ex-spouse of a member with a share … NYSLRS must have an approved DRO on file, and proof of divorce, to make direct pension payments to an ex-spouse of a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the … $6,200. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityState Agencies Bulletin No. 1097
… transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the increased … have received prior approval by the Bureau Director of OSC Payroll Services before submitting these transactions. The procedures in this Bulletin supersede Payroll Bulletin No. 235 which was issued February 15, 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesComplaint Processing
… if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis … and other agencies and for truncated complaints, 1 and if CCRB is conducting investigations in compliance with New York …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , … for the cash receipts process. Town of Harmony – Justice Court (Chautauqua County) Auditors found no material …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… vendors. When these problems are identified, the Office of the State Comptroller works with the vendors to develop a … method for Business Units to follow which meets the needs of both New York State and the vendor. Business Units must … process payments to specific vendors or for specific types of payments. As processes are developed they will be added …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … new connections, especially in the South Bronx and Brooklyn during the height of the pandemic. The 2021 to 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycOpinion 89-24
… direct or indirect pecuniary or material benefit as to the result of the contract (General Municipal Law, §800[3]), and … with the principles discussed in these decisions. June 16, 1989 Anthony J. LaFache, Esq., School District Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Administration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
To determine whether the NYC Department of Social Services is administering the City Fighting Homelessness and Eviction Prevention Supplement CityFHEPS program according to the rules and regulations thereby assisting Department of Homeless Services shelter residents in securing permanent
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsCity of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in … by approximately $400,000. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Safety of Seized Dogs (Follow-Up)
… poses an immediate threat to the public safety; does not have an official identification tag while not on the … but may occur more frequently if necessary, such as when a shelter has received an unsatisfactory rating. Our … their safety and protect the rights of owners. However, we identified four relatively minor deficiencies at 4 of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followOpinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public … for municipal purposes to be conveyed for private use ( Lake George Steamboat Co. v Blais , 30 NY2d 48, 330 NYS2d … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded …
https://www.osc.ny.gov/legal-opinions/opinion-91-27