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Opinion 90-56
… beyond the maximum of 30 days or 22 working days, as the case may be (Military Law, §242[5]). In this regard, we note …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … endowment or extraclassroom activity funds, depends on the meaning and intent of the provision. We believe that …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax … agreement period. Officials did not require periodic reporting of necessary information from businesses or verify … investment and job information provided when businesses apply for financial assistance and have not established …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataCity of Long Beach – Budget Review (B24-7-4)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Internal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsFinancial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitSelected Performance Measures
… (Transit [consisting of Transit Subways and Transit Bus]), and MTA Bus Company (MTA Bus). (The latter four are the focus of this … to include in ridership for weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… return the completed form to the agency with a notarized signature. The agency must return the completed affidavit to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkDiNapoli: Technology Changing How Local Governments Serve Residents
… Gary R. McCarthy, Assemblyman Angelo Santabarbara and National Grid Eastern New York Regional Executive Laurie Poltynski. … a rich history of innovation and are proud to partner with National Grid as we deploy an advanced LED street lighting …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership … to existing and prospective low- and moderate-income homeowners across the state. “Protecting and expanding … The majority of grants awarded to homeowners through the states Affordable Home Ownership …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersDiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair … Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or … City Transit reports it is making progress on repairing stations but the pace is too slow and much more work needs to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 92-26
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … of a county outside the City of New York must be raised in the first instance as a county charge, and only those … may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 92-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … case of Salyer v Tulare Water District , 410 US 719, 93 S Ct 1224, 35 L Ed 2d 659, in which the Supreme Court … for the consolidation of special districts must be "the owner of taxable property situate within one of the districts …
https://www.osc.ny.gov/legal-opinions/opinion-92-39New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … costs are allowable, supported, and program related. The audit covered expenses claimed by Samaritan for the fiscal years ended June 30, 2020 and June 30, 2021. In … To determine whether the New York City Department of Homeless Services DHS is …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… DOB and OSC, usually with input from the state’s CMIA consultant, will determine that the recommended action either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… the same chartstring as the PS with the exception of the account code. If an agency has a need to charge the FBIC … Chart of Accounts Journal Source Type FBIC Account + General Fund (10050) PS Account FBIC Account, Non-General Fund AGY Deny; Please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationOversight of Contract Expenditures of Bowery Residents’ Committee
… (BRC) to ensure reported costs are allowable, supported, and program related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Key Findings The Department completed 94% of RAM facility and radiation equipment facility inspections on time; however, it completed 44% of … as for staff time and travel. Additionally: Of the 259 RAM facility inspections that needed the buffer to be considered …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andAll-Agency Contract Evaluation System
… system developed and operated by MTA Headquarters for use by all agencies to report on contractor and consultant performance. The MTA-adopted ACE … MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemMetropolitan Transportation Authority: An Overview of the Paratransit Program - April 2014
The MTA operates the Access-A-Ride program, which provides transportation services to 160,000 enrollees who are unable to use the NYC subway and bus system.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2015.pdf