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2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfKids First Evaluation & Advocacy Center - Compliance With the Reimbursable Cost Manual (2021-S-12) 180-Day Response
To determine whether the costs reported by Kids First Evaluation & Advocacy Center on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12-response.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfNew York State Department of Health: Creating Healthy Schools and Communities Program
The objective of our examination was to determine whether payments the Department of Health made for the Creating Healthy Schools and Communities Program (CHSC) were appropriate and in accordance with the terms and conditions of the grant contracts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/doh-examination-of-payments-under-the-creating-healthy-schools-and-communities-program.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfDiNapoli: Capital Planning Problems Persist at NYRA
… and formally estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Small Business Growth in New York Outpaced National Average
… Employment among New York’s small businesses has increased slightly faster than the … trend from 2011 through 2016. During that time frame, small business employment rose by 9.2 percent in New York … just over half of all private sector jobs in New York. Small businesses provided more than $212 billion in payroll, …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageHomeowners Association, Inc.
… with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions … iTunes, the personal resume of the Homeowners President’s husband, and other personal files. We also found personal …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incOpinion 91-3
… or statutory amendments that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and … vehicles. Town Law, §§64(1) and (3), respectively, vest in the town board "the general management and control of the … such equipment "shall be used by the town superintendent in such manner and in such places in such towns [sic] as he …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 91-23
… Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more … TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of … of the Legislature is first sought from a literal reading of the statute itself, giving the language its …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees may construct sewers and … existing sewer system wholly against benefited properties. You indicate that the existing village sewer system was …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 96-9
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to General Municipal Law, §207-m … chief of police so as to entitle the chief to an increase in salary depends on the intent of the parties to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 96-8
… toll collection regulations evidenced by photo-monitoring) VEHICLE AND TRAFFIC REGULATIONS -- Toll Collection Provisions … Law, §99-l[1][a]) GENERAL MUNICIPAL LAW, §99-l(1)(a); VEHICLE AND TRAFFIC LAW, §§155, 1630; PUBLIC AUTHORITIES LAW, … 354[8]), to impose monetary liability on the owner of a vehicle for failure to comply with toll collection …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (appropriations to capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … Whether the fire district may include in future years budgets an amount approximately equal to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 97-17
… in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public library) … -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-5