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DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… A new report from State Comptroller Thomas P. DiNapoli found … severe weather in the state is growing, taking a toll on New York’s residents, property and economy. While New York is … A new report from State Comptroller Thomas P DiNapoli found the frequency of severe weather in the state is growing …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyOpinion 88-68
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Planning Boards (authority of individual member to vote on matter of personal interest) CONFLICTS OF INTEREST … if it does, it is not clear whether Article 18 would apply to a planning board member whose interest as a neighbor is …
https://www.osc.ny.gov/legal-opinions/opinion-88-68DiNapoli: Too Many Subway Stations Need Repairs
… cleanliness, routine maintenance needs or the condition of elevators and escalators. According to the latest survey, … components needed repairs. The subway stations in Brooklyn and Queens had the largest percentage of components … including major stops like Rockefeller Center and Brooklyn’s Borough Hall, at least 25 percent of their tile, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… and high vacancy rates in public housing, according to New York State Comptroller Thomas P. DiNapoli. "The … applicants and seemingly gave preferential treatment to others. For years, the authority has not operated in a … or transparent manner and has not been fulfilling its duty to provide low-cost housing to this community." The …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityDiNapoli Finds Major Problems with Rochester School District Payments
… resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … its purchases. "The Rochester City School District needs to substantially overhaul how it is managing payroll and … implemented the controls and oversight procedures it needs to run a sound operation." The Rochester City School District …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsPublic Safety – 2022 Financial Condition Report
… State Department of Corrections and Community Supervision (DOCCS) facilities in March 2022); 63 county jail and … a percentage point from the prior year.* Since 2011, the DOCCS has eliminated more than 13,000 prison beds and closed 24 State correctional facilities. DOCCS reports annual savings from these reductions of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management … under SUNY authorization and provides education to approximately 670 students. The School’s total … clear and concise contract language, the School does not have a firm agreement detailing what services are included. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMain-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … The Board did not establish written policies or procedures to clarify the types of discretionary spending (meals, … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Opinion 88-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an … firm and that his duties with the firm do not require him to work within the town. You further state that this …
https://www.osc.ny.gov/legal-opinions/opinion-88-44State Police Bulletin No. SP-205
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Police Benevolent Association and provides for increases to Location and Supplemental Location Pay effective April 1, … 07 and Bargaining Unit 17. Effective Date(s) The increases to Location and Supplemental Location Pay will be paid using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… provide reasonable assurance that it is managing Federal award programs in compliance with applicable laws and … 2003 and June 2007. Uniform Guidance In December 2013, Title 2 of the Code of Federal Regulations (CFR) part 200 … Services Administration (GSA) and can be found at SAM.gov . All Award recipients are required to prepare a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Town of Lincoln - Town Clerk (2023M-31)
… and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and … unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Opinion 2005-7
… in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- … WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district) GENERAL MUNICIPAL … district. (2) A town water district may provide service to users located outside the district pursuant to Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Homeownership Rates in New York
… owning a home in the second quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage … percentage points. Homeownership rates were higher prior to the Great Recession, which lasted from December 2007 to … unlocked homeownership opportunities for renters who may have been unable to afford homes in the metro areas in which …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkUnified Court System Bulletin No. UCS-364
… agencies with instructions for manual payment of the April 2026 UCS Security and Law Enforcement Differential Payment … employees (BU 86). Effective Dates: The April 2026 UCS SLED payment will be processed with the following … Effective Date Check Date Administration 1 Lag 03/26/2026 04/22/2026 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-364-april-2026-unified-court-system-ucs-security-and-lawOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is … The audit covered the period from January 1, 2014 to August 31, 2016. Background OMH provides services to New … an initiative to provide stable housing to individuals who have a serious mental illness, but are able to live …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 96-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- … fire districts may enter into a cooperation agreement to implement an advertising campaign for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Selected Management and Operations Practices
… projects for phase 1 of the EVolve NY program by its deadline of the end of 2019. For instance, NYPA did not … install any of the planned 200 high-speed chargers by the deadline, and as of March 5, 2021 had installed only 29 …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesCity of Mechanicville – Procurement (2025M-60)
… and services are acquired in a cost-effective manner is to seek competition, which is often required by State law or … adopted policy. One of the goals of seeking competition is to foster honest competition to obtain quality commodities … with required procurement practices. The City also did not have formal, written procedures for its purchasing process or …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60