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Housing 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)
… (HUD) to administer the Section 8 Housing Choice Voucher Program (HCV) and the Section 8 Performance-Based … the contract. HCR must have both the authority to issue a voucher and the funds available for each voucher. HUD monitors HCV performance by determining the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in … HTFC is making RRAP payments to property owners for the correct number of units. We reviewed payments totaling … May 2024 and determined that HTFC made payments for the correct number of RRAP-eligible units. We also determined …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… preserves and enhances the quality of life and economic health of the New York metropolitan region through … MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit Operation Authority … provisions of the Law and is subject to the rules of the NYC Municipal Civil Service Commission . As such, Transit …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followState Agencies Bulletin No. 702
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsNewburgh Enlarged City School District – Financial Management (2025M-32)
… July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
Did the Village of Asharoken Village Board of Trustees Board ensure that nonpayroll disbursements were properly audited and the Village Treasurers Treasurer financial duties were monitored
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82DiNapoli Releases Report on Nonprofit Industry
… State Comptroller Thomas P. DiNapoli released a report that … New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased nationally … State Comptroller Thomas P DiNapoli released a report that …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears … code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees … who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … High School had poor controls over its general school fund bank account. In addition, auditors concluded that the … implemented, and four have not been implemented. New York State Health Insurance Program, Selected Payments for Special …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordOpinion 98 - 19
… to a mandatory referendum. 2 October 15, 1998 Richard T. Nolan, Esq., Attorney at Law Yaphank Fire District 1 With …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Opinion 95-29
… may be sold to a water authority, and the district then dissolved. As a general rule, in the absence of a special act of the State Legislature, a town water district may be dissolved only if three years has elapsed since the … may be conveyed to a water authority, and the district dissolved, pursuant to the provisions of Town Law, §198(12). …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Collection account. Refunds may be subject to federal and State regulations, which can also impact the timing of a … payments that had certain risk indicators, such as out-of-state or out-of-country addresses and/or lengthy time lapses …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountVillage of Washingtonville – Budget Review (B26-6-1)
… projections in the Village of Washingtonvilles Villages 202627 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… operations? Audit Period January 1, 2022 – February 28, 2025 Understanding the Audit Area Operating a fire company in … our recalculated balance by $15,000 as of February 28, 2025. The Treasurer also did not file the required annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Due Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner of the … requirements 90 days before your final report is due Send a notice by first class mail to every person or business with … is $1,000 or less. (However, in the spirit of the law, we ask you to send a certified mailing if the value of …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsOpinion 88-78
… we note that Village Law, §8-800, as amended by L 1985, ch 810, provides that the village board may establish a … In addition, Civil Service Law, §58(1-c), added by L 1985, ch 840, provides that, notwithstanding other general, special … and had not established the office of chief (L 1985, ch 810, §2; L 1985, ch 840, §2). Since we are not informed …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2000-18
… 11-A of the Town Law (§189-a et seq.; compare L 1938, ch 595, repealed L 1988 ch 241). Pursuant to article 11-A of the Town Law, the … specifically addressing this issue (see e.g. L 1999, ch 287, a special act authorizing the transfer of assets from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18