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Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… account for its leases. Discrepancies existed in the lease information contained in its two primary systems. … that the area in question was not covered under the lease between PANYNJ and the City of Newark (not under the control of PANYNJ).” The new lease was not executed. Such an error should not have …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceTown of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… Thomas P. DiNapoli. "When you get a hot meal at a homeless shelter, it should not come with a health warning," DiNapoli … were fully tested for calendar year 2017. In fact, shelter providers were not able to provide any TB testing … and procedures; Ensure that food service workers remain current with TB testing requirements; Require shelter …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… A federal grand jury in White Plains New York returned an Indictment yesterday …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… some unpaid tolls as "unbillable" because either the license plates captured on camera cannot be traced or are not … toll collection for a variety of reasons, including license plate images that could not be processed and an … TBTA to get out-of-state drivers' addresses for temporary license plates from their state's Department of Motor …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 2001-15
… when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 97 - 12
… the General Municipal Law or a code of ethics, violate the spirit and intent of the statute, are inconsistent with …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 97-10
… not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire … and the fire district would make annual payments to the contractor during the term of the agreement, with title to … may enter into a lease-purchase agreement under which a contractor would build a structure to be used as a firehouse …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Selected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 91-11
… of three years. You further state that the mayor nominates and appoints the city engineer with the consent of the common … is two years. Local governments are authorized to adopt and amend local laws, not inconsistent with the Constitution … officer are Morin v Foster , 45 NY2d 287, 408 NYS2d 387 and Hampton Heights Development Corp. v Board of Water Supply …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2006-3
… discussed in the opinion. FEES -- Franchise Fees (fund to which town cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television franchise fees are credited) …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-56
… the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care … or pursuant to a collective bargaining agreement, for cash incentive payments to employees who identify health care … established a self-insured health insurance plan. As an incentive for employees to help identify charges made by …
https://www.osc.ny.gov/legal-opinions/opinion-89-56XI.17 Protest Procedures – XI. Procurement and Contract Management
… entities subject to Section 163 of the State Finance Law are required to advise in their solicitation documents of … of the State Comptroller as required, or provided for, by law, resolution or otherwise, including but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development … body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, … P. DiNapoli. “Workforce development is crucial to help New York recover from the COVID-19 pandemic, but the programs …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … it did not ensure they met the qualifications for the new position into which they were hired or promoted, … were not implemented, and one was no longer applicable. New York City Department of Youth & Community Development …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Implications for the Future – 2022 Financial Condition Report
… The Economic Outlook: Uncertainty Remains As the world faced the third year of the COVID-19 pandemic, its impact on the … As the world faced the third year of the COVID19 pandemic its impact on the economy continued to …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-future