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Opinion 90-34
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients … 293 of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… Objectives To determine whether residents of Mitchell-Lama developments, … was created in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 State-supervised … To determine whether residents of MitchellLama developments …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellControls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles … requires an approved access form; however, no form was on file for this student. The student, who was not an …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… and the State Police for their continued partnership in fighting corruption.” James said , “Mr. Moran violated the confidence instilled in him by the Town of Moriah Ambulance Squad by disregarding … in the Town of Moriah Court. He is due back in court on October 21. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours of community service and $18,229 in restitution, which he paid. Rodriguez pleaded guilty in … officials need to verify time records and keep an eye on employees. I thank District Attorney Sedita for his …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive agencies … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… child care licensing and inspection activities ensure licensed and registered child care facilities are in … The Office's licensing and inspection activities assure licensed and registered child care facilities are in … child care licensing and inspection activities ensure licensed and registered child care fa …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… District and the Hannibal Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. East Moriches Union … auditors during their fieldwork that he focuses mainly on verifying the check totals. As a result, the director is …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's … to $273.1 billion.) “Market volatility has been pronounced in the first half of 2025, with unpredictable actions out of … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 1770
… reporting for 2019, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … September 26, 2019 are due immediately. Pay Checks Issued On Must be Received by OSC No Later Than September 26, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 97-8
… to cities generally which requires certification or verification of claims against a city (see 12 Opns St Comp, … for the express purpose of making vendor certification or verification "optional with the [city] governing board" … that a city charter may provide a certification or verification requirement (see Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be used for … via the [email protected] mailbox. SPECIAL REVENUE FUNDS-FEDERAL 25000-25099-Federal USDA/Food and Consumer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both … totaling almost $3.6 million that were paid to the school on behalf of 572 students. We reviewed a sample of 100 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCollege of Fredonia – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … sustainable investment and climate-related themes. In 2023, the Fund increased its SICS target to $40 billion … Siwo is the Director of the SICS program and will build on the Fund’s existing commitment by leading the effort to …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialLewis County – County Bridge Maintenance (S9-13-3)
… to December 31, 2011. Background The County covers 1,274 square miles and has approximately 27,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our audit … period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit … the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain and Olson did not …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is governed by a Board … into a three-year compact agreement with the Foundation in April 2013. During the 2012-13 fiscal year, the School … service contracts have reasonable fee structures based on the measurable value of the services provided. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013m