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Opinion 93-15
… pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask … public library is required to annually account to, and submit its books for audit to, the town board with respect to … town public library is required to annually account to and submit its books for audit to the town board with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Enforcement of Local Law 144 – Automated Employment Decision Tools
… about the system’s capabilities and limitations. To address some of these concerns, the New York City (NYC) Council passed Local Law 144 of 2021 (LL144 or the Law). … it will be used, and the data that will be collected. The NYC Department of Consumer and Worker Protection (DCWP) is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR program provides supervised services to people who are … supervised setting. As of December 22, 2020, there were 64 CR and 32 SL programs (Programs) in New York State. OASAS is …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that can issue parking summonses within New York City (NYC). During fiscal years 2017 through 2019, DOF processed … for collecting fines and fees for violations issued within NYC, and also the Outside Collection Agency/External Inquiry … from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law Department, which …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… for review. ORES has 60 days to determine whether a permit application is complete or missing required documentation and … renewable energy project within 1 year from the date the application was deemed complete. Key Findings ORES was … and time line. However, while the overall time between application and final siting permit has improved since the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal Section 202 … units were left vacant for long periods of time. Six apartments at HANAC were left vacant for an average of almost 3 years; two of the six apartments were fully furnished apartments designated for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … 12 Addiction Treatment Centers and oversees nearly 400 providers that it has certified to operate more than 1,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDivision of Housing and Community Renewal Bulletin No. DH-139
… Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information: These monies are taxable income subject to … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesComptroller DiNapoli Releases School District Audits
… of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … appropriated fund balances each year and the excessive tax certiorari reserve balance as of June 30, 2019, the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… People with disabilities face challenges and limited access … DiNapoli. “The Americans with Disabilities Act says that people with disabilities should be able to participate in the … more of an individual’s major life activities and provides people with disabilities the right to access and participate …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actState Agencies Bulletin No. 1133
… Form Content 2011Form 1042-S will include earnings paid in paychecks dated: Administration: 1/5/11 through 12/21/11 … below: Box 1 Income Code The two digit code populated in this box identifies the type of income received. This code … the value of the withholding allowance(s) as claimed in the Federal Tax Data page. Box 4 Net Income This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingVillage of Owego – Records and Reports (2025M-137)
… [read complete report – pdf] Audit Objective Did Village of Owego (Village) officials maintain complete, accurate and … financial reports and could not provide adequate oversight of the Village’s financial operations. Additionally, because … AFR on time and the Board did not perform an annual audit of the Clerk-Treasurer’s accounting records, officials did …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, 459 NYS2d 1030; see also General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … AGREEMENTS BETWEEN STATE AGENCIES AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the … separate or distinct legal character apart from the State. In reaching his opinion the Attorney General noted that, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Czajka and the New York State Police for their partnership in rooting out public corruption.” “All New York State … Kevin P. Bruen. “Public corruption will not be tolerated in any form, and we thank the Comptroller’s Office and the … partnership.” Volkmann pleaded guilty to grand larceny in the fourth degree for circumventing New York state’s …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… Bulletin Supersedes Payroll Bulletin No. 70 . Purpose: The purpose of this bulletin is to provide agencies with updated guidance when issuing payroll corrections. Affected Employees: … The purpose of this bulletin is to provide agencies with updated guidance when issuing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the … an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsCompliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … vary, often with many of the requirements specified in the legislation that established the program. Key Findings … As a result, the level of transparency and accountability in these publicly funded initiatives is diminished and policy …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirements