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Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs

… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …

https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding

Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Positive …

https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manual

NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by NYSARC, Inc. - … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Rockland on …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual

State Agencies Bulletin No. 2325

The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 increases to Premium Overtime Administrative Maintenance Pay and Command Payment and to provide agencies instructions for submitting payments not processed automatically

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-pay

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… Understanding the Program The Board must provide oversight to ensure financial operations are properly managed. This … segregated or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect discrepancies. The Department is composed of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

NYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record

… Thomas P. DiNapoli. The estimated bonuses paid out on Wall Street are higher than the city’s most recent 15.7% … the city exceed its expected revenue from income taxes. “Wall Street’s soaring profits continued to beat expectations … until more New Yorkers and more sectors — retail, tourism, construction, the arts and others — enjoy similar success.” …

https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-record

DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall

… New York City’s efforts to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth … Thomas P. DiNapoli. The report examines where new housing has been concentrated since 2010 and implications for …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fall

Opinion 88-35

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … example, in Autolite v N.J. Sports Expo. Authority , 85 NJ 363, 427 AD2d 55, cited favorably in Burroughs , supra , … the public interest, that product may be specified to the exclusion of others (1987 Opns St Comp No. 87-4, p 6; 1986 …

https://www.osc.ny.gov/legal-opinions/opinion-88-35

Opinion 2003-6

… This opinion represents the views of the Office of the State Comptroller at the time … criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of the town … town taxes to support the town police department are to be levied only against taxable properties within the area …

https://www.osc.ny.gov/legal-opinions/opinion-2003-6

Opinion 90-44

… the phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). … for municipal law purposes, generally has been held to mean the total consideration to which a municipal officer or … however, with the terms "salary" or "wages" to mean simply the fixed cash consideration periodically paid, …

https://www.osc.ny.gov/legal-opinions/opinion-90-44

Opinion 2005-6

… a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract … MUNICIPAL FUNDS -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) … monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school. …

https://www.osc.ny.gov/legal-opinions/opinion-2005-6

Opinion 2010-1

… the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands (use of park trust moneys to fund the purchase of … Whether monies held in a park land trust fund pursuant to village law may be expended …

https://www.osc.ny.gov/legal-opinions/opinion-2010-1

Opinion 92-50

… to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW … the General Municipal Law evinces a legislative intent to pre-empt the field and to preclude the adoption of local laws …

https://www.osc.ny.gov/legal-opinions/opinion-92-50

Opinion 97-4

… and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. …

https://www.osc.ny.gov/legal-opinions/opinion-97-4

IX.12.H Key CMIA Documents – IX. Federal Grants

… by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal programs subject … check clearance patterns and interest calculations. The TSA must be updated and fully executed (i.e., approved and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… balances as of March 31st. In April, agencies must run the public query NY_AP_CASHADV_AUTHORIZED_LIMIT to obtain a … for each bank account. The path to access this public query: Reporting Tools > Query > Query Viewer 'VENDOR ID’ – Leave blank to return all advances for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

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