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Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in … and subsidy amounts. USDA is required to provide the results of its supervisory reviews to HTFC. USDA is also … clarify language in the MOU to reflect current practices, including but not limited to, providing HTFC with the results …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
The percentage of school districts initially planning to override New Yorks property tax cap in 201617 has nearly doubled when compared to last year but still remains relatively small according to preliminary data filed with the office of State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… of the Budget (DOB) estimates in the First Quarterly Update to the SFY 2024-25 Enacted Budget Financial Plan. On a … of the Budget DOB estimates in the First Quarterly Update to the SFY 202425 Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… from 2005 to 2023. Of the remaining 202 projects, only 30% were completed, and on average it takes 5 years for …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… names. As salaries were listed with the employees’ titles only, we had no assurance as to whom salaries were paid. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsMontrose Fire District – Claims Auditing (2025M-53)
… (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The … for a proper fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. … included purchases totaling $32,896 made with District credit cards. Audit Summary We reviewed 166 claims totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… the former treasurer of the Durhamville Fire Department, Kimberly Simchik was sentenced to serve 1-3 years in state … the former treasurer of the Durhamville Fire Department Kimberly Simchik was sentenced to serve 13 years in state …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kOpinion 91-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the chief fiscal officer of a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA may retain the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Vertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … certain asset-identifying information, such as an asset’s serial number, make and model, location, employee assigned, … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… general fund expenditures were $14.6 million and it educated approximately 125 students in grades K-6. The … balance. The Board appropriated surplus fund balance, in part, because it adopted budgets that annually overestimated appropriations … balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… receive the proceeds,” DiNapoli said. “Emmons betrayed not only the company but all who rely upon it. I thank District …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… Steven G. James announced the guilty plea of Devin Zielinski, 33, for stealing over $230,000 from an … and in law enforcement to ensure financial predators like Devin Zielinski face the consequences for crimes against the … Superintendent Steven G James announced the guilty plea of Devin Zielinski 33 for stealing over $230000 from an elderly …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… the defendant misused her position to ensure that the only improvements realized through her administration of …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 92-33
… to be rendered by the chamber of commerce may be awarded only after compliance with competitive bidding requirements … and implementation of marketing strategies calls for not only specialized skills and expertise but also such … exempt from competitive bidding as a professional service only if the professional service component is the primary or …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 95-8
… moneys constitute dedicated general fund revenues for use only for purposes of the claiming authority or claiming … services" subaccount of the general fund, and used only for law enforcement purposes in the investigation of …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: LIRR On-Time Performance Falls Short
… home again," DiNapoli said. "While the LIRR reports that only a relatively small percentage of trains were late or …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-short