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Compliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… licensed or certified by the Office of Mental Health (OMH) and other state agencies. Reportable incidents under … providers that operate private facilities. For the period April 1, 2015 through Jan. 9, 2019, a sample of eight … , which can be found online at: https://www.osc.state.ny.us/audits/allaudits/093019/sga-2019-18s22.pdf During the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesComptroller DiNapoli Releases Municipal Audits
… phases of the payroll process. She entered new employees, pay rates and employees’ time worked from their time records … of the eight counties audited, county officials did not pay the appropriate Medicaid diagnostic related group rates …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and the safeguarding of its resources. The bylaws do not adequately segregate the treasurer’s duties. They … status at regular department meetings; however, they do not provide for mitigating controls such as someone other …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Central Square Central School District , Hastings-on-Hudson Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… when property values declined for many condos, co-ops and rental apartments due to the pandemic, property tax bills continued … which is often passed on to renters. During the pandemic, rental properties in the top 20th percentile saw a market …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 93-22
… authority of law and which it was beyond its power to do" ( id .). In the latter case, the requirements of CPL, §540.30 do not apply. Thus, for example, a court has no authority to …
https://www.osc.ny.gov/legal-opinions/opinion-93-22DiNapoli Identifies Problems With Low-Cost Power Program
… retained under the ReCharge NY program by nearly 30,000 in public reporting. Auditors were also critical of NYPA’s … operations every five years. The last audit was released in 2011. In the audit released today, auditors examined ReCharge NY, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programDistressed Provider Assistance Account
… of Chapter 56 of the Laws of 2020 amended New York State Tax Law Section 1261 to direct the Office of the State Comptroller (OSC) to withhold sales tax collections in the aggregate amount of $50 million … York City, based on their total sales tax collections as a percentage of statewide county collections for the period of …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New York City Transit performs … processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOpinion 93-6
… of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection contracts) GENERAL MUNICIPAL LAW, … district. Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report released today by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and … Board with budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsFiling Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… financial records to ensure errors and irregularities do not exist. … Village of Stillwater Capital Project and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialCity of New Rochelle - Elevator Inspections (2018M-62)
… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Challenging a Determination – State Police Plan
… Benefits can only be paid if they are authorized by law. If you do not meet all …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determination