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Opinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-30
… [edited for publication] COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of … JUDICIARY LAW, §39(2)(e): County clerks outside of the City of New York are required to remit to the Commissioner of … $95 of any fees collected by a county clerk outside the City of New York be paid to the State Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… QSAC’s administrative office for all programs is located in Manhattan. QSAC was established in 1978 and is approved by SED to provide Preschool Special … years of age. Both the SC and SEIT programs are located in Douglaston, Queens. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… emergency management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, according to a new audit released today by New York State Comptroller … its residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with developmental …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOversight of Child Protective Services
… children and families. The audit covered the period from January 2018 to November 2021, with subsequent … or maltreatment involve the death of a child. OCFS is required by law to conduct a review and issue a summary … includes any findings. If needed, a program improvement plan is put in place and monitored by OCFS. Key Findings OCFS …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… six out of every ten human service contracts late. We applaud Comptroller DiNapoli for drawing attention to this … to dramatically improve as they focus on the problem. We believe this improvement in some agencies will be the … nonprofit sector and the people who need services,” said Reg Foster, President and CEO, United Way of New York State. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVoluntary Compliance Program
… in our Handbook for Reporters of Unclaimed Funds , as set forth by the United States Supreme Court. Companies should … checklist to determine reporting liability. A reach-back period of ten years plus the dormancy period applies to … receive amnesty from penalties and interests on the reach-back period. Reunite owners with their lost funds. Access to …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation – … to increase utilization. HCV enables low-income households in the State to rent or purchase decent, safe housing in the private housing market by providing rental and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court … five counts of misdemeanor falsifying business records. As Mayor, Harrian allegedly submitted fraudulent vouchers and … Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for … any analysis in arriving at an approval decision is based on verified information. Review and update the UTEP to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… recorded to the bank statements and/or cancelled check images on a monthly basis. The required annual financial … filed with the Office of the State Comptroller for the last three years. The Board was provided with a monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … Key Findings The Board did not establish adequate controls to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Town of Goshen Town of Hague and Seaford Fire District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit … New York, provides preschool special education services to children with disabilities who are between three and five … financial information, including costs, that CUTE reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manual