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Opinion 90-56
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … until their return to civilian status (see also City of Albany v Helsby , 48 AD2d 998, 370 NYS2d 215 affd 38 NY2d … NYS2d 252; Henn v City of Mount Vernon , 198 AD 152, 189 NYS 851; Local 456 v Town of Cortlandt , 68 Misc 2d 645, 327 …
https://www.osc.ny.gov/legal-opinions/opinion-90-56DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataOpinion 94-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of … EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a school district from …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Selected Performance Measures
… whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are … In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresInternal Controls Over Selected Financial Operations
… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. The audit covered the period April 1, 2016 … SLA, such as accounts payable and receivable, procurement, human resources, and payroll. During State fiscal year ending …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCity of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in the City’s general fund and certain other funds as of June …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Financial Toolkit for Local Officials
… Is My Municipality in Fiscal Stress Addressing a Current Budget Deficit … Future Years Cash Flow Management Strategies … Local government and school district leaders are faced with unprecedented …
https://www.osc.ny.gov/local-government/financial-toolkitXII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are … Expense Payee not entitled Check is cancelled, expense report is closed, agency's appropriation is refunded, travel … date of issuance shall be paid into the Abandoned Property Fund. Paid Over Stops A paid over stop check occurs when a …
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
… have included the installation of Global Positioning System (GPS) tracking on equipment, such as snowplows, heavy …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsDiNapoli: Too Many Subway Stations Need Repairs
… too slowly, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. Only 51 of the city’s …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 92-39
… guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter rights provisions of the State Constitution (NY Const, art I, §1; art II, §1). The Court relied upon the … The Court of Appeals stated that "the Supreme Court's latest decision in this area [ Ball v James ] now indicates …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 92-26
… of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of … inconsistent. You ask for clarification of the procedures by which the expenses of a board of elections of a county … the jurisdiction's next budget and tax levy and subsequent payment to the county. September 23, 1992 Donald E. Freed, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
To determine whether the New York City Department of Homeless Services DHS is effectively monitoring its contract with Samaritan Daytop Village Inc Samaritan to ensure reported costs are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopOversight of Contract Expenditures of Bowery Residents’ Committee
… Objective To determine whether the New York City Department of Homeless Services is effectively … and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September 2010 …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeAll-Agency Contract Evaluation System
… Transportation Authority (MTA) Capital Construction is monitoring and evaluating its contractors/consultants in … evaluating contractor/consultant performance. As a result, it did not fully benefit from the established processes. Our … Update the Procedures to implement a clear process on how to handle “N/A” (not applicable) ratings. Establish a …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… Objectives The objectives of this audit were to determine if the Department of Health (Department) is … can be used for diagnostic and therapeutic purposes, to test new drugs and to study cellular functions, and in various industrial …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to eligible recipients, according to an audit by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs … For SFY 2023-24, the State’s CMIA major program threshold is $345,891,055 , which was calculated based on data … change, or potential change that comes to their attention. Types of changes that require notification include changes to …
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 process will identify any eligible personal service (PS) charges since the prior FBIC run. The FBIC process will … specific for each agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue … to ensure the correct FBIC rate will be applied to their PS and report any discrepancies to their DOB budget examiner …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationCourt Facilities Aid and Assistance Programs 2019-S-4
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses. The a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4-response_0.pdf