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Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, supplies, and services at … accordance with applicable requirements. Our audit covered the period January 1, 2016 through August 31, 2017. … Department of Housing Preservation and Development (HPD) is the nation’s largest municipal housing preservation and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentXI-A.9 Receiving – XI-A. Purchasing
… orders and receipts. Coach is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 89-64
… terms, including price, in the public interest. This is in reply to your inquiry concerning a village which … board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town … In the absence of a statutory procedure for determining what a municipality may pay to purchase real property, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 2236.1
… purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected … employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance) are … value of employer provided lodging from employee’s taxable income, and to make appropriate procedural changes to ensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsTown of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s … when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education … and programs within 60 school days of receipt of parental consent to evaluate. However, arranging placement is not the … where DOE provided services without the required parental consent. For 12 of the 112 students, there was no parental …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… audit of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… out of oil sands production: Imperial Oil Ltd. Canadian Natural Resources Ltd. Husky Energy Inc. MEG Energy …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … not always follow required placement policies, which set how certain groups of students should be prioritized. … City students rely on a fair and transparent system to get into the high school programs that fit their needs and to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processOpinion 2005-6
… 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention to … under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Required Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In … different from the address appearing in the Item Details, submit proof of your connection to the old address. …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationIX.12.O Refunds – IX. Federal Grants
… of refunds is identified through a review of the NYGL0394 report produced by the SFS. The report identifies all federal … the refund. In these cases, the agency must enter an AR Deposit. Immediately following OSC’s posting of the AR Deposit the agency is required to prepare a Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and … rates have increased since a taskforce was established in 2018 to address maternal health and racial disparities. … state in 2018, the overall severe morbidity rate for Black women was 2.3 times higher than for white women. DOH does not …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… projects; Payments to local government units and public authorities to help finance highways, parkways, … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air conditioning system) 60510 Building Improvements An …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsTown of Caneadea – Fund Balance Management (2020M-145)
… Findings The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent. The … fund balances, in the general fund. Did not develop and adopt a comprehensive written: Fund Balance Policy … Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have on future …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Comptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… taxpayer dollars intended for public services and capital improvements in New York City, was sentenced to one to three years in state prison. A multi-agency investigation, including NYC DOI … funds to pay the mortgage and utilities on a commercial building she owned through a holding company, instead of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was … (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51