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Controls Over Selected Expenditures (Follow-Up)
… and providers for eligible victim services. However, we identified minor discrepancies in OVS’ verification of FRE … provider licenses on submitted claims. Key Finding We found that OVS has implemented the one recommendation from … not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followFinancial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current …
https://www.osc.ny.gov/local-government/financial-toolkitSelected Performance Measures
… measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics … For two key performance measures – MDBF and ridership – we identified deficiencies and inconsistencies in Agencies’ … measurements are accurate and consistent In addition we sought to determine whether the MTA uses relevant metrics …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… options, lower costs, raise the maximum allowable balance and eliminate the $25 minimum contribution, State Comptroller … be increased from $375,000 to $520,000 for both the Direct and Advisor Plans to more accurately reflect rising college … so individuals of all incomes can open accounts and contribute as much as they can afford. New York's 529 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Binghamton City School Finances Progressing
… Prudent budgeting and proactive financial planning by officials in the … “Smart budgeting, identifying cost-savings opportunities and reaching shared-services agreements have enabled the district to weather reductions in aid and limited growth in local revenues. However, careful fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingAdministration and Collection of Real Estate Transfer Taxes
… for example, are exempt. RETT is generally paid during deed recording at county clerk offices, which then remit the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesDiNapoli: Too Many Subway Stations Need Repairs
… More than half of these outdated elevators serve six deep stations in Upper Manhattan; NYCT had planned to replace …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… the MTA Board. Rule violations can include fare evasion, smoking, or interference with the movement of a transit …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli Announces Latest Fiscal Stress Scores
… A total of 14 local governments in New York state ended their fiscal year 2023 with a fiscal … today. “The number of local governments designated in fiscal stress fell to historically low levels over the … of these localities may be needed.” DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… compromise subway safety which had not been identified by station supervisors during their inspections," said DiNapoli. … "A" defects at 12 stations that had been inspected by station supervisors. The defects included: loose stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer … and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller Thomas P. … An audit of the Tonawanda Housing Authority THA has revealed inappropriate computer …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityUnified Court System Bulletin No. UCS-345
… returned from leave the following pay period. For health insurance deductions, the Department of Civil Service will … in addition to the regular deduction. For personal insurance deductions (life, auto, home, etc.), each vendor will determine the catch-up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesOpinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-13*
… has an executory clause making the municipal corporation's obligation contingent on annual appropriations, although it … the municipal corporation; (2) the municipal corporation's Industrial Development Agency (IDA); (3) a not-for-profit … of five years, but it would also have fully recovered the cost of the improvement, the profit on the construction and a …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 90-6
… -- Powers and Duties (naming of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … Whether a county social services district may accept a corporate grant to furnish carpet and provide toys for a day …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44