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DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), … it should not come with a health warning," DiNapoli said. "Food operations of many shelters have gone uninspected and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersDiNapoli Releases State Cash Report
… Budget Financial Plan, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … of large audit receipts. Other findings from the June cash report include: Consumption and use tax collections totaled … and was $96.3 million lower than last year. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 88-25
… and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART I, §11: Subject to equal protection guarantees, a town … 887; cf . Parks, Recreation and Historic Preservation Law, Art. 17, which provides that use of municipal parks acquired … constitutional equal protection guarantees (NY Const art. I, §11; 29 Opns St Comp, 1973, supra ; 24 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… available for residents to claim. "I thank Mayor Brown for partnering with my office to help reconnect the people of … for New Yorkers to claim what is rightfully theirs and partnering with local officials like Mayor Brown helps us …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsOpinion 94-16
… are inconsistent with public policy, or suggest self- interest, partiality or economic impropriety (see, e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Town of Lockport – Fuel Inventory (2025M-54)
… for fueling town equipment and vehicles and may agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for implementing controls to safeguard fuel from unauthorized use and to ensure fuel … The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Physical Accessibility to Programs and Services (2025-MS-1)
… , Town of Brookhaven , Town of Chili , Town of Clifton Park , City of Cohoes , Town of Colonie , Town of Columbia , Village of Floral Park , Town of Grand Island , City of Long Beach , City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Opinion 92-17
… of law, include a share of county sales tax revenues for towns. You ask whether a sales tax agreement entered into … a portion of the county sales tax revenues not set aside for county or school district purposes shall be distributed … subdivision (a) of Tax Law, §1262, a county may set aside for county purposes or educational purposes all or any …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… to downsize when appropriate, leaving many of them in houses which are too large and too expensive for them to live …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideCUNY Bulletin No. CU-737
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the … who have not received a paycheck since 09/09/2021, and to provide agencies instructions for the use of Action Reason code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 296
… (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, 2001. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … Audit Services for Fire Districts [docx] Part 85 Application for Permission of State Comptroller [pdf] RFP for … Guidance for School Districts Seeking Audit Services [pdf] Download a Microsoft Word sample template [doc] for an RFP …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… appropriations for 2013 are $202 million, which include general fund appropriations of $155 million. The Sheriff’s … have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… agreement. Banking Law Section 107-a requires a bank or trust company to provide a pledge of assets or other … 96-d allows a local government, in conjunction with a "bank, trust company or national bank," to submit an … apparatus. The Office of the State Comptroller also has regulations on this subject (2 NYCRR Part 39). Education Law …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or … The following list details the fundamentals that you should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsEstablishing the Standard Work Day – Enhanced Reporting
… credit, which is the basis for benefit eligibility and, in most cases, used in the calculation of benefits. Each job title at your … work day (SWD) established by board resolution or contract in order for you to calculate the days worked for an …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… here - pdf ] Audit Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of Governors … audit fire company north amityville cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163