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Restitution Payments (2021-MS-2)
… pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , … [pdf] , Jefferson [pdf] , Orange [pdf] , Putnam [pdf] , Rensselaer [pdf] , Saratoga [pdf] , Seneca [pdf] , Suffolk … policy and notify the court that the probationer failed to pay restitution as ordered. Restitution payments were not …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, … several specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Capital Planning
To determine whether the Niagara Frontier Transportation Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Inc.; and the final two contracts for Rockland County Association for People with Disabilities for the two fiscal … Office for People With Developmental Disabilities/The Association of Neurologically Impaired Brain Injured Children, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of Discretionary Spending
… and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. Background The … least $1,639,710 that was discretionary in nature for the two years ended October 2011. Each public authority should …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: New York State … recoverability time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire … The corporation generally has adequate controls to ensure projects are awarded according to established …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsControls Over Revocable Consents
… for consents to other City agencies for review, and holds public hearings regarding the consent. The Office also … was granted (one consent); documenting that notices of public hearings and summaries of the proposed consents were … Record (three consents); documenting that notices of the public hearings were published twice in weekly newspapers as …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time … treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … agree to transfer custody of village fire department funds from the department to the village treasurer for investment …
https://www.osc.ny.gov/legal-opinions/opinion-91-42State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … the final report, which can be found at: http://osc.state.ny.us/audits/allaudits/093017/16s5.pdf To read a report …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerState Agencies Bulletin No. 741
… by OSC. Agencies are required to submit the change request in writing to the Payroll Calculation and Technical Support … to be submitted with lower sequencing. The OSC payroll specialist who reviews the DTA/COR will enter a comment and … is pending if it has been forwarded to another OSC payroll specialist; eg. “to xx (specialist’s initials) for review. xx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 91-27
… of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, §215(3) … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … County Law, §215(6) was not a general law because at least one county has a county charter which permits the conveyance …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of individual on behalf of private corporation …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 94-16
… of the IDA. In addition, disclosure of interest pursuant to General Municipal Law, §803 is not required. The … board member and treasurer. You may wish, however, to contact the Attorney General's Office for an opinion on … Law (§800 et seq.) contains provisions of law which relate to conflicts of interest of officers and employees of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-16DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… for a better future.” ACS oversees Horizon Juvenile Center in the Bronx and Crossroads Juvenile Center in Brooklyn. ACS is responsible for admitted youths’ safety, … education services are provided on site by New York City Public Schools (NYCPS), and ACS is responsible for …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … meaningful performance measures and has not set targets for the performance measures it has established. RSS claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Agencies Bulletin No. 1801
… in 2019 whose PayServ Home Address was in New York City or had New York City taxes withheld in 2019 are affected. … Locality was populated with ‘P0001’ on the Local Tax Data page when the employee was paid and the home address was in … Resident box status on the Local Tax Data page did not reflect the home address when the employee was paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wages