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Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Controls Over Capital Improvements at CityOwned Homeless Shelters Report 2018N3
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followTown of Middlebury – Purchasing (2013M-212)
… in the area and noted that the Town paid reasonable prices for these items. Key Recommendations Monitor for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… Further, district officials did not obtain fingerprint/criminal background check clearance for six of these … complete disclosure forms and are in compliance with criminal background checks. Brentwood school officials …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtOpinion 89-55
… (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over … the town board's power over promotions within the police department to the chief of police. You ask whether the town … presently awards all promotions within the town police department, may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualTaxes and Your Pension
… Most NYSLRS pensions are subject to federal income tax. Your federal tax withholding is the amount of federal income tax withheld from your monthly pension payment. Your 1099-R tax form shows … page . For questions specific to your situation, consult a tax advisor or contact the state’s tax or revenue agency. …
https://www.osc.ny.gov/retirement/retirees/taxes-and-your-pensionOpinion 99-7
… letter asking whether foreign fire insurance tax moneys are payable to a fire district. You also inquire as to the … Ringgold Fire District 1 Typically, such special laws are acts of the State Legislature incorporating an exempt … Whether foreign fire insurance tax moneys are payable to a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-99-7Opinion 90-41
… SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and determine … Whether the village board of trustees may determine on its own motion to …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 90-53
… assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of … (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector) STREETS AND HIGHWAYS -- Independent …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… required by state regulations, according to an audit released today by New York State Comptroller Thomas P. … required by state regulations according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsOpinion 89-23
… without consideration or for nominal consideration. June 16, 1989 Gordon D. Tresch, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Higher Education – 2021 Financial Condition Report
… 66,406 other scholarships and awards totaling almost $201 million in aid, including 32,000 Excelsior scholarships … student loan debt balance per capita in the State grew by 11.0 percent from 2016 to 2020, slower than the 13.4 percent … lower than national averages of 6.4 percent in 2020 and 11.1 percent in 2016. The 2020 figures reflect federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellImplications for the Future – 2022 Financial Condition Report
… budget and its ability to provide health care, education, human services and other essential programs. In recent years, … because they tend to rely on non-wage income, such as capital gains, which are more volatile than wages. This …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… are retained in an HCR-held HAP reserve called Restricted Net Position. In addition, any excess HAP funds that are … HAP reserves, which include both the HCR-held Restricted Net Position reserves and the HUD-held program reserves, can … fee reserve and contribute to HCR’s Unrestricted Net Position (UNP). LAs must conduct physical HQS inspections …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCyberattacks on New York’s Critical Infrastructure
Cyberattacks are a serious threat to America’s critical infrastructure and have the potential to severely impact our day-to-day lives.
https://www.osc.ny.gov/files/reports/pdf/cyberattacks-on-new-yorks-critical-infrastructure.pdfCourse Offerings (2019-S-19) 180-Day Response
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19-response.pdfCourse Offerings (2019-S-19)
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) 180-Day Response
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8-response.pdfGuess? Inc. Shareholder Proposal
Shareholder proposal for Guess? Inc. to report each year on its responses to environmental, social and governance issues.
https://www.osc.ny.gov/files/press/pdf/guess-shareholder-proposal.pdf