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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund … comprehensive policies and procedures for preparing and processing payroll and maintaining leave time accruals for …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-12
… agreement may contain provisions setting forth a method or formula for equitably providing for and allocating revenues … allocating capital and operation costs. The method or formula may be based on full valuation of real property, …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and provides detailed information about the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesEnforcement of Local Law 144 – Automated Employment Decision Tools
… Objective To determine whether the New York City Department of Consumer … has designed and implemented an effective system to enforce compliance with Local Law 144. The audit covered … To determine whether the New York City Department of Consumer …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsDivision of Housing and Community Renewal Bulletin No. DH-139
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions for payments not processed … the 2023-2026 Agreement between the State of New York and DC37, provides for increases to Location Pay for April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesState Agencies Bulletin No. 1133
… to recipient Not applicable. Box 11 Withholding agent’s EIN This box is populated with the Employer Identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-7
… is not exempt from competitive bidding requirements as a professional service. You ask whether a county contract to … bidding requirements of General Municipal Law, §103 as a professional service. You have informed us that the services … St Comp, No. 88-35, p 65). The courts have also noted that professional service contracts often involve a relationship …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Application Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … goals of the Climate Act strive to improve quality of life for New Yorkers, protect the environment, and strengthen … allowed to transfer their project applications to ORES for review. ORES has 60 days to determine whether a permit …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsAddiction Support Services During Emergencies
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate guidance to … to help ensure they’re able to deliver addiction support services during emergency situations. Our audit covered the … To determine whether the Office of Addiction Services and Supports OASAS offers adequate guidance to …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesHousing for Seniors
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … (SCHAP). For purposes of this audit, we selected for review four developments assisted through the SARA Program – … Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living (Woodlawn) in the Bronx …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight of Chemical Dependence Residential Services
… during the disaster emergency period. For a judgmental sample of 25 Programs, we determined 10 (40%) did not receive … the recertification period. For this same judgmental sample of 25 Programs, OASAS had identified a total of 243 …
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
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit … 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the … the New York City Department of Finance DOF identifies and collects fines and fees that are due for parking …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… People with disabilities face challenges and limited access at some … by State Comptroller Thomas P. DiNapoli. “The Americans with Disabilities Act says that people with disabilities should be able to participate in the same … People with disabilities face challenges and limited access at some …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Brewster Central School District – Professional Services (Putnam County) … by the school’s procurement procedures. Edmeston Central School District – Fund Balance (Otsego County and Madison …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1Syracuse City School District – Information Technology (2025M-129)
… attackers and other unauthorized individuals, and the lack of a contingency plan can paralyze a school district’s … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled … not adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129CUNY Bulletin No. CU-607
… in a commuter highway vehicle and any transit pass is increasing to $260.00 per month. The parking pre tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesState Agencies Bulletin No. 1431
… Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1517
… Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria Background Article 39 of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-andControls Over Unclaimed Bottle Deposits
… (Department) is enforcing registration and reporting requirements on deposit initiators, and is collecting and … and Finance is enforcing registration and reporting requirements …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits