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Opinion 91-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Homeless Services Housing Needs Assessment
… 2022. About the Program Homeless shelters across the State provide various services to individuals and families, … of Temporary and Disability Assistance (Office) oversaw a network of 625 transitional homeless shelters across the … and return to self-sufficiency. The ILP includes tasks that will help the client reach their goals as well as any …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK … The determination to increase or improve facilities of a town park district is not subject to referendum. A bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Oversight of the Nourish New York Program (Follow-Up)
… food supply chains and was intended to expand the State’s food supply network and markets for New York farm … adequate food for one or more household members due to a lack of resources—remains a reality for many New York … hereafter, collectively referred to as contractors) that provide food for free to people experiencing food …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … by SED. The rates are based on the financial information that ATC reports to SED on its annual CFR. To qualify for …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … known as the Manhattan Center for Early Learning, Inc., is a New York Citybased not-for-profit organization authorized … by SED. The rates are based on the financial information that NYCCD reports to SED on its annual CFRs. SED reimburses …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Town of Horseheads – Information Technology (2025M-109)
… cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the … security awareness training is also a compensatory control that can help reduce the risks of the attack, such as data … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Application Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfPublic Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3) 180-Day Response
Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3-response.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfControls Over Unclaimed Bottle Deposits
… 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires every deposit initiator to collect a 5 cent deposit on containers of less than one gallon of … has the authority to penalize deposit initiators that fail to register with the Department or fail to file …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsMedicaid Program – Optimizing Medicaid Drug Rebates
… created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription … 1991, the State of New York has been able to recover a portion of the Medicaid prescription drug costs by … dispensing to Medicaid enrollees through claim information that is submitted to the Department’s Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesComptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric … stolen over $162,000 in pension benefits from the New York State and Local Employees Retirement System, payable to her … mother, Josephine Miller. "Those who steal from the State pension system will be caught and prosecuted to the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overReporting Regulation for Elected or Appointed Officials
… activities that complies with the requirements of this regulation and submits it to the secretary or clerk of the … for each such elective or appointed office or position; (6) the full month, day and year of the commencement and …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsCompliance With Jonathan's Law
… 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … the State and has oversight of over 650 licensed providers that operate one or more private facilities, hereafter …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-law