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New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… and on-site medical and mental health services for men with mental illness at their 160-bed Myrtle Avenue Men’s Shelter (Myrtle) for the period from August 2013 to June …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 … York State Comptroller Thomas P. DiNapoli. He reflected on the tremendous growth of the plan and urged New Yorkers to sign up before the end of … New Yorks 529 College Savings Program the popular college savings investment tool is marking 20 …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Controls Over Revocable Consents
… ensure all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … plans for the structure for which the consent was granted (one consent); documenting that notices of public hearings and … and that structures requiring a revocable consent have one …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsOpinion 88-15
… employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or … of the powers or duties listed in section 801, such as the power or duty to negotiate, prepare or approve the contract, … General Municipal Law, §803. General Municipal Law, §802(1)(h) provides an exception for contracts in which an officer …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Asset Forfeiture Escrow Fund
… the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed necessary, by the governing board … on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundSchoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year –totaling more than $5.4 million over five years – to help finance the ensuing year’s operations, the District … surplus funds that will not be used. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263South Jefferson Central School District – Community Services (2016M-343)
… Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and the Town of Pinckney … property were not clearly outlined. The District’s cost per mile for its buses was $4.59 but District officials charged most non-District users $2.85 per mile, a difference of $1.74 per mile. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Odessa-Montour Central School District – Financial Condition (2016M-71)
… District, which operates three schools with approximately 750 students, is governed by an elected seven-member Board of … exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The District did … benefits District residents. Adopt a comprehensive reserve policy. Develop a multiyear financial plan to estimate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… grew 6 percent in the first six months of 2018, according to a report released today by State Comptroller Thomas P. … June, local collections totaled $8.5 billion compared to $8 billion during the same period last year. This is the … much of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Mitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… District Attorney’s Office. Mahtani and Melwani bought a condo in Brooklyn for $1.6 million in 2018. In February 2021, … falsely claiming that Melwani was Mahtani’s tenant in the condo and that he owed his sister back rent for a period of …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsConnetquot Public Library – Cash Disbursements (2017M-125)
… are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten … limit signatory rights on the bank accounts. Establish a petty cash policy that limits the types and amounts of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Opinion 91-1
… on a cooperative basis through a single set of bid specifications, and a single advertisement for bids in the … the agreements could provide for: a single set of bid specifications; a single advertisement in one or more … contained in General Municipal Law, §119-o. February 11, 1991 E. Thomas Boyle, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-91-1New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of … Mount Vernon Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not … and remitting cash receipts received at the circulation desk. Ensure that on a daily basis two employees count the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Voluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programOpinion 91-62
… LAW, §10(1)(i): A village, by local law, may transfer a building to a school district public library without … reserving to itself the right to use a portion of the building and planned improvements thereto for village … You ask whether a village, by local law, may transfer a building to a school district public library without …
https://www.osc.ny.gov/legal-opinions/opinion-91-62East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… of personal expenses. The District retained an independent contractor to perform the duties of Secretary-Treasurer. Town … public offices and may not be delegated to an independent contractor. During our 16-month audit period, the District … and qualified public officer, rather than an independent contractor. Ensure that there is a comprehensive written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsHubbardsville Fire District - Board Oversight (2018M-107)
… audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its … diesel fuel inventory records, leading to unaccounted for fuel. The Treasurer did not maintain subsidiary revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107