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Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest … and landowners are adhering to requirements to assist in the protection of the environmental benefits of the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOrdinary Death Benefit
… and the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Memo Bill Text … and the New York State Teachers Retirement System TRS is in service to the full retirement age …
https://www.osc.ny.gov/legislation/ordinary-death-benefitXIV.5 Employee Award Programs – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to outline the issues Business Unit personnel should be aware of in planning for employee award programs and the requirements … The purpose of this section is to outline the issues Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program (HCV), the Section 8 Performance-Based Contract Administration Program (PBCA), and the COVID Rent Relief Program (COVID RRP) to ensure they meet …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… Request for Proposals, Thomas P. DiNapoli, Comptroller of the State of New York, as Trustee of the New York State Common Retirement Fund, seeks proposals … law firms to perform the legal services described in each of the Modules. The solicitation, and other … Request for Proposals Thomas P DiNapoli Comptroller of the State of New York as Trustee of the New York State Common …
https://www.osc.ny.gov/procurement/rfp0005Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-33
… not constitute a "newspaper" which may make a claim for payment of compensation for publication of school district … meets this requirement (compare Barrett v Cuskelly , 52 Misc 2d 250, 275 NYS2d 280 affd on other grnds 28 AD2d 532, 279 NYS2d 380, Bankers Trust Co. v Terll , 35 Misc 2d 835, 231 NYS2d 374, People ex rel. Guernsey v Somers …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli: State's Fiscal Outlook Declines
… forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget … for the deteriorating fiscal outlook include declines in revenue from a weaker economic forecast, stock market volatility, and increases in recurring spending, according to a report by State …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesPandemic Planning and Care for Vulnerable Populations
… Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans … that involves functional limitations in the areas of learning, language, and behavior. OPWDD provides these … through State-operated programs and through a network of private non-profit agencies (voluntary agencies). Several …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsIX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… After the close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill … that they administer are accurate and correctly reported in the SFS. Responses received from this confirmation process … After the close of the SFY the OSC Bureau of Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of … Whether the town board may limit the use of the facilities in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … hereof (2) to appoint a village clerk, treasurer, attorney, assessor (3) to hold meetings of the board of … as are authorized by this paragraph shall have the power to perform their necessary duties. b. from the first …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … The Board adopted unrealistic budgets The budgets …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for … We have followed up on the actions taken by by officials of the Department of Health to implement the recommendations contained in our audit report Improper Medicaid Payments for Recipients …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followXI.2.B Contract Numbering – XI. Procurement and Contract Management
… contract under its respective Business Unit and Department ID. The awarding agency contract and amendments thereto and … a CM contract under their Business Unit and Department ID. ( Section 8.B – Multi-Agency Contracts of this Chapter … identifiers: the State agency entered New York State Audit ID, containing the agency assigned NYS Contract # (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … nears college age. More information can be found in the plan's brochure here . In addition to the new …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Binghamton City School Finances Progressing
… increase was 3.4 percent. This was lower than the average for other upstate school districts (3.5 percent); other small … as “susceptible to fiscal stress.” This designation allows for early actions by local officials to prevent school districts from ending up in severe fiscal stress. School district officials agreed with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingOpinion 91-13*
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting … of public facility for use by a municipal corporation in performance of its governmental functions from … of public facility for use by a municipal corporation in performance of its governmental functions) COUNTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Public Safety – 2023 Financial Condition Report
… Number of Reported Crimes Rose in 2022 According to data published by the State Division of … agencies rose by 73,646 incidents, or 21 percent, in 2022. This increase in the seven major crime categories used by law enforcement … enforcement agencies rose by 73646 incidents or 21 percent in 2022 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safety