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Opinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of the corporate purposes of the Authority and …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned … tax collector clerk justice and supervisor for the use of a portion of their homes as offices from which they …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… York City’s Human Rights Law and investigates allegations of housing discrimination. Complaints may include landlords … or those who rely on benefits, or denying housing because of race, gender or sexual orientation. CCHR uses Dynamics, an … showed CCHR received 51,702 discrimination inquiries. Of these, 48,443 (93.7%) were recorded as closed, 1,831 …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOtsego County – Court and Trust Funds (2025-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. … to the court and then delivered to a county treasurer for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Oversight of Juvenile Justice Facilities
… sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … facilities. For example: OCFS has not ensured that certain admission assessments and screenings, including … completed on time) and missing history and systems review forms (used to document preliminary interviews with youth …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Police Bulletin No. SP-239
… of OSC’s automatic processing of the 2023 State Police Holiday Bonus Payment and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. These payments, including those … agreement. Effective Dates: The 2023 State Police Holiday Bonus Payment will be processed in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-239-2023-state-police-holiday-bonus-paymentXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a portion of an appropriation … To create a funds reservation means to set aside or reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewIX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal … The record keeping for individual grants is designed to conform to the provisions of the related grant agreement the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewLocal Government Ethics
… Legislative Program Legislative Session 2021-2022: Local Government Ethics – A.8505 (Thiele) – Relates to … employees, codes of ethics and boards of ethics; permits local codes of ethics to prohibit activities expressly … and employees codes of ethics and boards of ethics permits local codes of ethics to prohibit activities expressly …
https://www.osc.ny.gov/legislation/local-government-ethics-1Project Tracking Systems and Economic Assistance Program Evaluations
… maintains adequate information systems for the collection of relevant data to effectively manage and report on the … ESD is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Medicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the … providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
To determine whether the Department of Healths Departments eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in accordance with Medicaid requirements and resulted in correct payments to the providers
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022State Police Bulletin No. SP-234
… Purpose: The purpose of this bulletin is to inform the Division of … of OSC’s automatic processing of the 2022 State Police Holiday Bonus Payment and to provide agency instructions for … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-paymentCollege Readiness
… covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019. About the Program According to the U.S. … nearly half of all students who do complete high school and go to college require remedial courses and nearly half …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessImplementation of Suicide Prevention Task Force Recommendations
… Objective To determine whether the Office of Mental Health (OMH) implemented the recommendations made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, collaboration, and support of effective suicide prevention activities. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Ocean, Passaic, Somerset, Sussex and Union; and Pike County in Pennsylvania. 5 New York City Office of Management …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Oversight and Enforcement of the Rechargeable Battery Law
… electronics, power tools, and other everyday items, as well as the increase in “smart” products such as small and … lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of being recharged … processes and procedures to monitor and enforce, as well as promote, compliance with the Law. This may include …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawXII.8 Overview – XII. Expenditures
… to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … mental health that educators should know were not included in the District’s training offered to staff. Eight of the 12 … mental health that educators should know were not included in the District’s training offered to the special education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new