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Opinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of … Whether a town may impose a license fee on concerts which take place during the running of a county …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-16
… who utilizes a portion of his or her home as an office in connection with the performance of his or her official town … who utilizes a portion of his or her home as an office in connection with the performance of his or her official town … p 158; see also 1980 Opns St Comp No. 80-59, unreported; 26 Opns St Comp, 1970, p 267; Town Law, §116[1]). The board …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 91-51
… -- Inter-fund Advance (from county sewer district fund to general fund) COUNTIES -- Fund Transfers (inter-fund advance from sewer district fund to general fund) GENERAL MUNICIPAL LAW, §§9-a, 453; COUNTY … county sewer district user fees and benefit assessments to any other county fund in the manner prescribed by General …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 99-12
Concerning the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the entire area of a new consolidated sewer district
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… of 41 sampled) took longer, including five that took over two years. Auditors looked at 46 AOT cases and found most …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawEnglish Language Learners Programs
… to receive an education in the school district where they live, regardless of the language they speak. This includes …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… during the audit period. About the Program HCR is New York’s affordable housing agency, with a mission to build, … housing and increase homeownership throughout the State. As part of fulfilling this mission, New York State …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsFinancial Oversight of the Advantage After School Program
… that OCFS has some appropriate controls to limit Program contract spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, which is calculated by multiplying … sites or providers. Agency Response In its response to the draft report, OCFS takes issue with our audit methodology and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Agencies Bulletin No. 287
… Purpose To provide instructions for reporting the taxable value of State provided vehicles for 2001 Affected Employees Employees with employer provided … the value of personal use of a State provided vehicle for the period November 1, 2000 through October 31, 2001, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001State Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Amherst Industrial Development Agency – Project Approval and Monitoring (Erie County) The board did … projects. Auditors determined the board did not ensure its project approvals were based on project applications that … quotes were obtained as required. The board reviewed listings of claims but generally did not review them before …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s … of affordable housing in New York demands that subsidized apartments go to the families who need them,” DiNapoli said. … isn’t the case. HPD needs do a better job of ensuring that apartments are occupied by qualified residents and protect …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingDiNapoli Announces State Contract And Payment Actions For October 2015
… $2.3 million with Constar Inc. for rail installation on Long Island Expressway I-495. $1.8 million with Luck Brothers …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015DiNapoli Announces State Contract and Payment Actions for May 2016
… Services $32 million for 14 contracts for concrete and asphalt for the Department of Transportation, including $10 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016State Contract and Payment Actions in April
… work in Montgomery County. Department of Transportation $25 million to New York City for operational support of the … to Yonkers Contracting Company, Inc. to reconstruct Exit 131 at the intersection of Routes 17 and 32 in Orange …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… of General Services $1.4 million with The Wesson Group, LLC to rehabilitate the Stewart Landing Dam in Fulton County. … Assistance $6.5 million with OPAD Media Solutions, LLC for media planning and buying services for the … Kings County. $7.7 million to Marcy Excavation Services, LLC for parking lot improvements at the New York State …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneState Comptroller DiNapoli Releases Municipal & School Audits
… manager also purchased food totaling $100 for a district teacher to serve at a different private non-district event. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The audit found that the PSC did not develop a back-up plan if the Climate Act’s goals were not met within … Act’s goals, and auditors determined that the PSC did not plan properly for the historical project cancellation rate. … the Climate Act program, and 28 projects were cancelled from 2005 to 2023. Of the remaining 202 projects, only 30% …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsDiNapoli: MTA Faces Worst Financial Crisis in History
… Without additional federal support, MTA Chairman and CEO Pat Foye has warned it may have to reduce costs by cutting …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-history