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Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP in … and subsidy amounts. USDA is required to provide the results of its supervisory reviews to HTFC. USDA is also … clarify language in the MOU to reflect current practices, including but not limited to, providing HTFC with the results …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police … to protect the integrity of our pension system and I thank District Attorney Jones and the state Police for working with … members, the Comptroller’s Office, and the Allegany County District Attorney’s Office in making this arrest.” Burrows’ …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksState Agencies Bulletin No. 2262
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2262-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… The Kentucky Employees Retirement System was the only state with an assumed rate of return lower than NYSLRS. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26State Agencies Bulletin No. 2274
… salary. Since only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted and since the grade equations … salary Since only the grade equations associated with the Trainee 1 and Trainee 2 titles are impacted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18State Agencies Bulletin No. 2304
… Background: Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in … Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $16.50 … the information was not updated in PayServ, agencies must email the OSC Position Management Unit to request a review of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… federal funding in the years ahead with proposed budget cuts looming in Washington, according to a report … Comptroller Thomas P. DiNapoli. "The President's proposed budget would make steep reductions in programs upon which … its reserves to cushion against the potential for federal budget cuts and the possible roll back of the Affordable Care …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsHenderson Fire District – Financial Activities (2025M-67)
… Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help … claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 91-14
… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the chief fiscal officer of a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA may retain the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Vertus Charter School – Information Technology Asset Management (2025M-9)
… the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program Schools purchase a wide … certain asset-identifying information, such as an asset’s serial number, make and model, location, employee assigned, … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Port Washington Union Free School District – Payroll (2025M-38)
… of the District’s total expenditures of $187.3 million for the same period. The District paid 239 clerical, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Churchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned … without favoritism. Specifically, officials responsible for purchasing did not: Advertise in the District’s official …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli Report Tracks MTA's Shifting Revenue Streams
… which once made up 19% of the MTA’s tax and fee revenue, only accounted for 8% in 2024 due to a real estate market …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the audit report Warren County Local Development … Corporation – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that Corporation …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… used equipment was sometimes donated or sold at state auctions, but ITS now destroys discarded equipment, even in …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … Responsibility for the administration and management of EOP is shared between SUNY Administration’s Office of Opportunity Programs (Office) and sponsoring EOP campuses. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOpinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-46