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Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Comptroller DiNapoli Releases Municipal Audits
… of Colden , City of Corning , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , Town of … Town of Colden – Highway Operations (Erie County) The superintendent made purchases without soliciting bids or …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 2007-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… in business and property tax collections. But potential policy changes on the federal level creates uncertainty for … in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … by $436 million in FY 2025 and by $59 million in FY 2026. However, based on recent trends, the city could save …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueOversight of Juvenile Justice Facilities
… ensure they meet State standards and regulations for the health and safety of juveniles and staff. The audit covered … conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., depression, anxiety) youth may … entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for 101 youth at …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term … resources. As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… data on whether human trafficking survivors are taking advantage of the assistance available to them from social service offices or provider services. For instance, auditors found that OTDA … or maintain records on which social service office or provider a survivor goes to, and it cannot confirm which …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… picture of what maternal health care looks like. In California, collecting and making maternal morbidity data … published in an online dashboard accessible to the public. California has a maternal mortality rate half that of New … community-based organizations and other stakeholders. Like California, New York’s system should collect information that …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingState Comptroller DiNapoli Releases Audits
… of the Program when awarding grants, instead favoring a first-come, first-served methodology to awarding grants, … Local Districts that submit this data. Auditors found OTDA does not have access to the client-level data collected in … toward achieving permanent housing, and better determine what programs are used or needed by the homeless population. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … York. Transit is responsible for operating the subways and most of the public bus service throughout New York City, and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… The State of New York Mortgage Agency (SONYMA) has boosted lending and programs for … year for which data are available, White homeownership rates were 13 percentage points higher than Asian rates, 34 … In Calendar Year (CY) 2023, SONYMA’s loans accounted for 1% of mortgages originated in New York. While all mortgages …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowState Agencies Bulletin No. 1652
… equal to or less than $13.00. (See sections: Control-D Report Available Prior to Processing and Agency Actions … Employees Receiving Occupational Differential Pay (OPD) or Geographic Pay (GEO) For employees receiving OPD or GEO pay and whose salary exceeds job rate of their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1652-managementconfidential-mc-final-1-parity-increase-effective-april-2018Career and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Objective Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials … adequate controls to safeguard information contained in the network and financial system. Personal Internet use was …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyPrivacy and Links Policy
… Introduction The Office of the State Comptroller is committed to … to us from your visit to this website depends upon what sections of the website you visit and what actions you …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 88-55
… to make and file in the county clerk's office, where the certificate of incorporation is filed a verified certificate, … funds, of the corporation as of the end of a twelve month fiscal period terminating not more than six months prior to … assets and liabilities, including trust funds, during said fiscal period; (3) the revenue or receipts of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Arlington Terrace/North Shore on Staten Island and York Hill in Manhattan. Hazardous or Unsafe Conditions Found … building façade conditions were also observed. York Hill: Mold, water leaks and rusting were found in apartments … HPD and several Mitchell-Lama developments, including York Hill in my district,” State Senator Liz Krueger said. “The …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdf