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Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 92-46
… Municipal Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d … 1992 James D. Licata, Esq., Village Attorney Village of Hillburn …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY … Who as between a community college board of trustees and the county may authorize the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 … ages 3 to 5. During the 3 fiscal years ended June 30, 2020, JCDC operated full-day and half-day Special Class … reported on CFRs. During the fiscal year ended June 30, 2020, JCDC served 341 students in the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-768
… for processing the 2023 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees: CUNY … order to process the Summer 2023 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF … payment. To make the Summer 2023 CUNY Research Foundation Grant Payment to eligible employees, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that … Inc. (RSS) expended funds appropriately and provided the required services under its Supported Housing Program … specific quantitative and qualitative goals or targets for all Program performance measures. Recover the $32,271 in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … providers, such as Westhab Inc.’s Coachman Family Center. The audit covered the period January 1, 2019 through December … services in Westchester County and receives substantially all its funding for Coachman through its annual contracts …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDetermination of Residency for Tuition Purposes
… residency determinations for students and thus charging the correct tuition rates. The audit covers the period from … are processed through the campus. In contrast, all graduate applications are processed directly through the … provided by the student during the admissions process. All application forms should solicit information relative to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … Special Education (SC) and Special Education Itinerant Teacher (SEIT) program services to children with autism … cost of other fee-based programs such as Special Education Teacher Support Services and Early Intervention. SED has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is … to ship honey bees out of State. It was able to conduct all the required inspections requested for the sale of nucs and queens as well as all those requested for transport for the 5-year period …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2051
… Purpose The purpose of this bulletin is to provide agency … employees and submit one journal entry reimbursement for all affected employees using the following Statewide … OER01 1120220 24115 10050 50108 2022-23 For Employees in All Other Payroll Pool Codes SFS Business Unit Dept. Value …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentState Agencies Bulletin No. 2326
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … payments not processed automatically. Affected Employees: All employees in Bargaining Units 06, 18, 46, 66, 78, 79, and … identify a complete list of earnings. Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesHoltsville Fire District – Financial Management (2025M-4)
… board of fire commissioners (board) is responsible for managing the district’s fiscal activities and … future capital improvements and equipment, it must pass a resolution to formally establish a capital reserve fund. The … these matters and made unbudgeted transfers to these reserves that were not transparent. Although the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Oxford – Financial Condition (2024M-135)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Ridgeway – Health Insurance Benefits (2025M-95)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk) …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… the Board to prepare a written corrective action plan (CAP) that addresses the recommendations in this report and … 90 days. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review. 1 PPSI is any information to …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… to act on our recommendations.” OCFS oversees the state’s child welfare system and is responsible for supervising and … child welfare services, which are administered by 58 local Departments of Social Services (local districts) … siblings were placed with an adult relative who had a history of domestic violence and suspected drug use. Despite …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to … released today by State Comptroller Thomas P. DiNapoli. “The MTA’s ambitious capital program promises significant … (costing 62 percent more than the 2015-2019 program), not all sources of capital funding are in place. The federal …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… a plan to get the services they need and transition to permanent housing, according to an audit released today by … care or drug addiction services, are in desperate need of permanent housing and other support,” DiNapoli said. “My … abuse, childcare services and assistance with finding permanent housing. Local departments of social services …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-shelters