Search
Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to … undertaken pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 … Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., Town Attorney Town of Clarkstown …
https://www.osc.ny.gov/legal-opinions/opinion-94-272023-2024 Annual Report on Audits of State Agencies and Public Authorities
… required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through …
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authoritiesDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesControls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community … administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by installing energy … provide weatherization services, including air sealing to prevent air infiltration and reduce drafts, insulation to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 37 deposits totaling $8.5 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … services. Officials did not have procedures in place to reschedule missed sessions. The District was not … totaling $12,170. Key Recommendations Establish procedures to ensure students receive services in accordance with their …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… on all of its climate-related shareholder proposals. “A low-carbon economy is becoming a reality with more and more … recognizing the need to adapt their businesses and address the financial risks posed by climate change,” … In 2020, the Fund enhanced its Proxy Voting Guidelines by adding criteria clarifying how the Fund reviews companies’ …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonPrivacy and Security of Student Data
… known as the New York City Department of Education, is the largest school district in the United States. NYCPS is considered one district for State Education Department … 1 (PII) for a variety of educational purposes. NYCPS is responsible for safeguarding student data and ensuring the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… of municipalities across New York State,” DiNapoli said. “As we work to rebuild our economy, we must also help repair … don’t have the means to do this themselves. Direct aid from the federal government is needed to help our … City by $50 million annually for the next two years, to be put in a State fund for financially distressed hospitals and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… reserve the amount expected to be obligated during the period for which the corresponding appropriation is provided. … for additional information). An agency should not reduce a contract’s funds reservation, except when the estimated … responsibility of the agency, throughout the term of the contract, to maintain funds reservation for the amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfShareholder Resolution on Compensation of Coca Cola CEOs
Shareholders request that Coca Cola consider salaries of all Company employees when setting target amounts for CEO compensation.
https://www.osc.ny.gov/files/press/pdf/coca-cola-company-compensation-resolution.pdfVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/canisteo-243.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfCredit Card Debt in New York State, May 2018
In 2017, credit card debt in New York totaled $58.2 billion, the fourth highest amount of all states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-credit-card-debt-2018.pdfOversight of the Early Intervention Program
… the New York State Department of Health (Department) is effectively administering the Early Intervention Program … shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-program