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Oversight of Direct Placement of Children (Follow-Up)
… the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare … of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the direct custody of a relative or suitable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followMuseum or Military Abandoned Property
… Instructions for reporting these items to the Office of Unclaimed Funds can be found in the Handbook for Reporters of Unclaimed Funds . If you have questions about items on the …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 98-5
… relate to conflicts of interest of municipal officers and employees, including county officers and employees (General Municipal Law, §800[4], [5]). Pursuant … or association of which he or she is a member or employee, and in the contracts of a corporation of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to … is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical path …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideOpinion 98-18
… medical services council to develop minimum training standards for certified first responders, emergency medical … technicians and minimum equipment and communication standards for advanced life support first response services … within the municipality, upon meeting or exceeding all standards set by the department for appropriate training, …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Archived: Legislative Session 2023–2024
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … a statement that the vendor awarded the contract has not made any such contributions. Signed by the Governor NYS … to choose pension benefits or a death benefit in certain circumstances. Vetoed by the Governor Public …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between … for Needy Families (TANF), Child Nutrition programs (e.g., school breakfast and lunch), programs for Children and … of approximately $158 million in Elementary and Secondary School Emergency Relief aid from school districts 9 and the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Opinion 91-56
… of termination of a public authority) PUBLIC AUTHORITIES LAW, §2828: The term "liabilities", as used in Public … legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Performance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfSouth Otselic Fire District – Financial Activities (2022M-169)
… [read complete report – pdf] Audit Objective Determine whether the South … Secretary-Treasurer (Treasurer) properly filed required annual update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 the reports were …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityDebt Issuance Approval Policy Statement & Guidelines
Many public benefit corporations (including public authorities) and certain local governments must obtain the approval of the State Comptroller.
https://www.osc.ny.gov/files/debt/pdf/debt-policy-statement-and-guidelines.pdfTown of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… through the number of jobs they provide and the wages they pay. Given the ongoing challenges facing many nonprofits in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2009-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … relationship, recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to the treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… schedule of systemwide toll increases to begin in 2024, but a new report from State Comptroller Thomas P. … for higher toll rates that would take effect on Jan. 1, 2024, and again on Jan. 1, 2027, for the highway system and barriers, and annually over four years beginning in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Comptroller DiNapoli Releases Municipal Audits
… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … were achieved. Officials requested follow-up information from loan recipients to verify job creation/retention goals … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 97-18
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … for public use and to conduct a public sale (see McKinney's Statutes, §397). Since nothing in the enabling act …
https://www.osc.ny.gov/legal-opinions/opinion-97-18DiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… among youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the … crisis among youth the NYC Department of Education DOE can do more to ensure that public school students receive the …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and