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Taxable Travel
We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-06-b.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-local-governments.xlsxThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60), 90-Day Response
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s60-response.pdfThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60)
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s60.pdfNY-Sun Incentive Program (2015-S-91), 90-Day Response
To determine whether the New York State Energy Research and Development Authority (Authority) achieved the objectives required by the Public Service Commission
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s91-response.pdfNY-Sun Incentive Program (2015-S-91)
To determine whether the New York State Energy Research and Development Authority (Authority) achieved the objectives required by the Public Service Commission
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s91.pdfOversight of International Offices (2012-S-7)
To determine if Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-12s7.pdfTuition Assistance Program at LaGuardia Community College (2013-T-4)
The objective of this audit was to determine whether LaGuardia Community College (LaGuardia) officials complied with the State Education Law and the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t4.pdf2018 Corporate Governance Stewardship Report, January 2019
The Corporate Governance Program mitigates risks and identifies opportunities to enhance the long-term value of the New York State Common Retirement Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2018-corporate-governance-stewardship-report.pdf2019 Corporate Governance Stewardship Report, June 2020
The Corporate Governance Program mitigates risks and identifies opportunities to enhance the long-term value of the New York State Common Retirement Fund.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2019-corporate-governance-stewardship-report.pdfCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Collection and Use of Oil Spill Funds
… to the Fund. The Department is also responsible for licensing, registering, and collecting appropriate fees from … Storage Facilities (MOSF), and generally must pay monthly licensing fees and surcharges based on the reported volume of … Conservation: Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOpinion 90-26
… on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL … the estimated maximum cost for such purpose specified in a bond resolution, the board of fire commissioners may not … No. 79-919, p 214). There have been no subsequent judicial decisions or statutory amendments which would cause us to …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Controls and Management of the Unemployment Insurance System (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Controls and Management of the … Program One of the Department of Labor’s (DOL) key tasks in assisting the unemployed is administering the State’s … who become unemployed through no fault of their own. In March 2020, Executive Order 202.8 directed the temporary …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followOpinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the … the General Municipal Law, and an additional twenty-five points for responding to the minimum number of fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public funds, according to an … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500