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Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… July 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Maine Endwell Central School District – Budget Review (B4-13-14)
… the significant revenue and expenditure projections in the District’s proposed budget for the 2013-14 fiscal year … The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the … individual significant revenue and expenditure projections in the proposed budget appear reasonable. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Cortland Housing Authority – Financial Condition (2015M-205)
… March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did not independently verify whether retirees were living and still eligible for coverage. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… who live and work in the area, its strong economic growth is tempered by poverty rates and housing cost burdens which … way of our neighbors’ success and happiness.” "The data is in and the numbers don't lie: business is booming Coney … Sandy. The area has also been named as a potential site for one of three casinos to be located downstate. As of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeOpinion 89-52
… within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of … coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who …
https://www.osc.ny.gov/legal-opinions/opinion-89-52DiNapoli: Small Business Owners Are Backbone of New York's Economy
… likely due to the fact that industries such as leisure, hospitality and retail services, which were affected to a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economySelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Water Supply Emergency Plans
… years. Plans must include both an Emergency Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water … vulnerabilities. According to Department officials, the ERP is one of many tools that may be useful in responding to … where it had been more than 10 years since the last ERP or VA submission, and some Water Systems had never …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 2000-10
… GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county obligations, and a … of section 6-l of the General Municipal Law. This is in reply to your request for our opinion regarding the … 41 authorized the State, the city in which the county is located, the county and the UDC to enter into those …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at the end of the … once again called for reforms to New York's use of debt, including voter approval of borrowing and better … tremendous infrastructure challenges and the wise use of debt can be an essential part of the financing picture," …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-38
… Misc 244, 135 NYS 593). Since section 10-1012 requires the submission of a "new" nomination in the event the initial … ( In re Eiss , 205 AD 691, 199 NYS 544 app dsmd 236 NY 638; see, gen., 4 McQuillin, Municipal Corporations, … NYS2d 658, affd 278 AD 600, 101 NYS2d 924, lv denied 302 NY 947). In contrast, Town Law, §§176(11-a) and (11-b), which …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 2001-1
… work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d 707, 375 NYS2d 1026). The FLSA establishes, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Oversight of Nurse Licensing
… Purpose To determine if the State Education Department (the … timely manner. The audit covered the period April 1, 2014 to April 18, 2017. Background The Department oversees the … 54 professions, including nursing. From April 1, 2014 to October 31, 2016, there were about 450,000 active …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingLinkNYC Program Revenues and Monitoring
… Wi-Fi hotspots, and mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is … structures, otherwise known as Links, that offer free, high-speed Internet access as well as free phone … been installed in only 86 (46 percent) of the total 185 NYC ZIP codes; 99 ZIP codes are currently devoid of Links, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringArtificial Intelligence Governance
To assess New York Citys progress in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools and systems
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 2378
… changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2275
… 15 (Circular E), employers are required to enter a correct name and Social Security Number on their employees’ Form W-2. This requirement applies to resident and nonresident alien employees. To ensure this … Revenue Code §6721 imposes a penalty per infraction for every information return that is filed with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2275-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… of Cooperative Educational Services (BOCES) – Capital Planning BOCES officials did not properly plan or budget for … $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their ability to set … User Accounts and Information Technology (IT) Contingency Planning (Chenango County) District officials did not …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… meeting job creation goals. These same IDAs are unable to recover incentives given to companies that fail to reach specific benchmarks because of inadequate contract …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-data