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Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Wall Street Bonuses and Profits Decline in 2015
… climbed by 83 percent between 2008 and 2014; The average salary (including bonuses) for securities industry employees …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… fund statements only when they mature or become due for payment within the period. Expenditure-driven grants are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… obligated to pay under the fee-for-service (FFS) method of payment, the department has the authority to disenroll …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsFinancial Oversight of the Advantage After School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations … Program The Office of Children and Family Services (OCFS) is responsible for administering the Advantage After School … and cultural age-appropriate activities that integrate what happens in the school day with less formal learning …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly … tuition reimbursement rates. Remind Hawthorne officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… “This is an egregious abuse of public funds, and our latest joint effort with Comptroller DiNapoli to ensure that … filing a complaint online at investigations@osc.ny.gov ; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at 1-800-996-4630. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling $127,723.84 from the South Warren … and the New York State Police, McLain will have to answer for his misdeeds.” McLain, 72, served as the SWSC … the Village of Lake George and the Town of Lake George. Money that was intended for operating and maintaining public …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubInternal Controls Over Selected Financial Operations (Follow-Up)
… and the State’s alcoholic beverage production, tourism, and recreation industries. SLA has locations – or …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… officer. SNUG is a violence-reduction initiative that uses street outreach to address the issues causing gun violence …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or … and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to … financial plan update . “Amid a number of setbacks, New York City’s economy continues to show resilience, …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-junePhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Objectives To determine whether Mitchell-Lama developments supervised by … hazardous/unsafe physical conditions, including façade damage, non-working self-closing/fire doors, and units with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityForeign Fire Insurance Report Filing
… as "two percent tax money") must file an annual report of the receipts of expenditures and balances relating to such … our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call our office at …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingThe 80/20 Housing Program
… information. While the Program requires all applicants and adult family members to sign consent forms authorizing … of Interest Affordable Housing Corporation: Affordable Home Ownership Development Program ( 2013-S-31) New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of payment for services provided under banking services contracts. The following definitions are applicable to this … a formula prescribed by BSAO CMU of OSC. CONTRACT APPROVAL Contracts for banking services which are subject to approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced … of all Americans. Comptroller DiNapoli, was joined in the filling to the EPA by California State Treasurer John … consequences. The White House cannot afford to stick America's head in the sand when it comes to creating a …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power