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Opinion 90-12
… an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … intended for some useful purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR does not adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOverlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax … taxes play in financing local government operations. What information does the Tax Levies Detail table present, … levied at the city, town, and village levels for county, municipal (city, town, and village), fire, special …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsCity of Lockport – Budget Review (B24-1-8)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire department overtime … and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Amsterdam – Budget Review (B24-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the … internal policies and procedures for guidance regarding PO dispatch. Process and Transaction Preparation: Electronic … POs. Online agencies are not required to physically sign a PO prior to sending it to a vendor. Instead, POs created and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchOversight of Horizon and Crossroads Juvenile Centers
… management services were completed in a timely manner. Only 53% of the youth sampled received an initial intake …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOversight of Adult Protective Services Programs
… by caregivers. Elder abuse also often goes undetected; only 1 in 24 cases are identified and reported to the proper …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsDiNapoli: Report Warns of Growing State Debt
… debt for non-capital purposes. Amend the constitution to ban the issuance of state-funded debt by public authorities … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 99-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … that program assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned … of the program" (emphasis supplied). Therefore, based on the express statutory language of section 217(j), it is …
https://www.osc.ny.gov/legal-opinions/opinion-99-1State Agencies Bulletin No. 414
… Report has been redesigned for OCA use and will include only the employees requiring certification, as well as their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… industry is still continuing to write off toxic assets. It’s painfully obvious that 2009 will probably be another … have invested billions of dollars to stabilize the nation’s banks and financial institutions and there are plans to … to buy corporate jets, pay dividends or bonuses.” DiNapoli’s office estimates that the bonus pool paid by the securities …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Opinion 96-19
… corporation may participate in a cooperation agreement only for the performance of those functions which it is … defined municipal corporation to include fire districts only for the purpose of agreements among two or more fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Seaford Union Free School District – Capital Assets (2024M-112)
… one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste company’s … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. 1 A graphics card is a computer component that renders images, videos and animations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualOversight of Procurements and Loan Programs
… (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities … Public Authorities Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. DANC operates a solid waste …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… preschool for children with disabilities charged the State Education Department (SED) nearly $6 million for … Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services over the three fiscal years ended June 30, 2014. "This special …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesTown of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines … programs that did not comply with SED’s requirements for reimbursement. The non-reimbursable costs included $5,394 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manual