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Opinion 88-25
… -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … in the town maintains a dam, a public boat launch facility and a beach. You also indicate that the use of the facilities … use of the facilities in the district to property owners and inhabitants of the district, or to district property …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water rents in the … The purpose of our audit was to examine internal controls over water rents in the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment … The objectives of this audit were to determine if the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOversight of Information Technology Consultants and Contract Staffing
To determine if the Office of Information Technology Services is adequately monitoring information technology services procured from consultants and
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingOpinion 99-16
… the town's use of the leased property as a town garbage dump. We indicated that the authority in Town Law, §64(4) for …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli: State Financial Condition Improving
… credit for that. On the positive side, a timely budget was enacted and reserves have been strengthened. Areas of … fund, the Dedicated Infrastructure Investment Fund (DIIF), was created with the expressed intent of using the settlement … care facility restructuring. An additional $316 million was deposited into the state’s statutory reserve funds in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingIX.1 Accounting for Federal Grants – IX. Federal Grants
… which the grants were awarded to the government unit. As revisions to federal grant accounting procedures or updates … of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal … of Treasury Guide to Financial Operations REV. 03/18/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewSavings Programs: NY 529 and NY ABLE
… NY’s 529 College Savings Program The best line of defense against the rising cost of higher education is to …
https://www.osc.ny.gov/savingsProtection of Managed Pollinators (Honey Bees)
… the Department has procedures in place for addressing the discovery of American foulbrood during inspections – a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesDetermination of Residency for Tuition Purposes
… that campuses are making accurate residency determinations for students and thus charging the correct tuition rates. The … staff. Of the 64 institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 … As stated in SUNY Policy 7810: Residency, Establishment of for Tuition Purposes (Residency Policy), each campus is …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of … claimed, and received, per diem payments for days that he was not in Albany or in transit to or from the city. U.S. … our state.” As a New York State Assemblyman, Scarborough was entitled to receive the following types of payments when …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… pandemic assistance helped many South Bronx businesses stay afloat, and in 2022, the area had 78,476 private sector … been crucial in helping many businesses in the South Bronx stay afloat during these challenging times. As the community … in the city. Following the pandemic, DiNapoli focused on the hardest hit areas to help promote their …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New … Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved Communities Nearly three-quarters of New York State small businesses received assistance in …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Application for 605A Accidental Disability (RS6410)
For NYSLRS court officers and peace officers in the Unified Court System to apply for a 605A accidental disability retirement.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6410.pdfMilitary Service Credit
Military veterans and active service members may be eligible to receive additional service credit toward their NYSLRS retirement benefits.
https://www.osc.ny.gov/files/retirement/publications/pdf/1723-military-service-credit.pdfOpinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special … acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16