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State Comptroller DiNapoli Releases State Audits and Examinations
… City Department of Housing Preservation and Development (HPD): The Mitchell-Lama Program: Awarding Housing Units and … Auditors observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a follow-up, HPD officials made considerable progress addressing the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of … of all tickets issued. Have a written agreement with the Beacon City School District for delinquent school tax … City of Beacon Internal Controls Over Cash Receipts and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTown of Barrington – Financial Management (2017M-103)
… for the period January 1, 2015 through April 10, 2017. Background The Town of Barrington is located in Yates … five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… years 2009-10 through 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Waverly Central School District – Financial Condition (2013M-148)
… each year. For the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget … the planned amount was used because, for the same period, actual operations generated surpluses totaling more than $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Newark School District Public Library – Board Oversight (2014M-54)
… audit was to review the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and disbursements processes for the period January 1, 2012 … The Town of Cayuta is located in Schuyler County and has a population of approximately 600 residents. The Town … The purpose of our audit was to review the Boards oversight and the Towns cash receipts and disbursements processes for …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6State Agencies Bulletin No. 1932
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … the Department Payments will be included in Administration Pay Period 11L, paycheck dated 09/15/2021 or Pay Period 12L, paycheck dated 09/29/2021 for employees in Dept. ID 25000 with a Comp Rate Code of 21P ; or Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsOpinion 89-59
… (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs … (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), … a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of …
https://www.osc.ny.gov/legal-opinions/opinion-89-59State Agencies Bulletin No. 2020
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 Arbitration Eligible (BU01) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 2019
… Chapter 150 of the Laws of 2021, which implemented the 2019-2023 Agreement between the State of New York and PEF, … State Agencies Bulletin No 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… return the completed form to the agency with a notarized signature. The agency must return the completed affidavit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkOversight of Housing Discrimination Complaints
… with the inquirer, CCHR staff will offer an intake appointment, during which CCHR will collect and review the … for submitted inquiries. For 19 inquiries where the intake appointment date was documented in Dynamics, we found LEB staff did not conduct an intake appointment for these inquiries until, on average, almost 3 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/oversight-housing-discrimination-complaintsDivision of Housing and Community Renewal Bulletin No. DH-110
… Renewal of OSC’s automatic processing of the October 2020 DC 37 Rent Regulation Services Unit (RRSU) LLS payment and … automatically. Affected Employees Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of … the 2016-2021 Agreement between the State of New York and DC 37, provides for payment of the 2020-2021 Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-110-october-2020-district-council-37-dc-37-rent-regulationOpinion 92-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 … serve such municipality " (emphasis added). As noted, the meaning of "municipality" for this purpose is the county ( cf …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases State Audits
… in personal service costs, which consisted of ineligible employee bonuses; and $19,538 in other than personal service … fringe benefits, personal commuting expenses, ineligible employee bonuses, and compensation from a prior year; and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits