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Opinion 88-37
… 21.00(a), 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only when the vehicle is purchased to replace a similar vehicle which was in service for a year or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal services contract with former New York State Council on the Arts Executive Director Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsIDA Reform
… Program Legislative Session 2015-2016: Signed into law on December 18, 2015 as Chapter 563 of the Laws of 2015 – …
https://www.osc.ny.gov/legislation/ida-reformFire Prevention, Safety and Control
… was in compliance with applicable fire prevention, safety and control requirements that help ensure the safety of … The Office provides services in both institutional and residential settings across the State for more than … on by recommendations from a grand jury investigation and recommendations from reviews conducted by the Fire Safety …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlHousing Preferences for Veterans (Follow-Up)
… City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in … veterans had been identified on their waiting lists. NYC HPD approved many of these non-veterans’ applications, … included in our initial report. Key Finding NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followOpinion 2006-6
… a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General … St Comp No. 91-39, p 115, discussing the waiver of salary by a public officer). Further, an incumbent elected officer … creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2005-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … next subordinate officer is increased) GENERAL MUNICIPAL LAW §207-m: If a village’s employer contribution to the New … compensation under section 207-m of the General Municipal Law. This is in reply to your inquiry concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5The Child School – Compliance With the Reimbursable Cost Manual
… School is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, special education providers, such as the School, are reimbursed for their services using tuition rates established … Among the ineligible OTPS costs were: $163,663 for a less-than-arm’s-length contract for building maintenance …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2238
… is lapsing on 6/28/2024, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2238-updating-payserv-chartfield-strings-june-lapsing-eventsTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … tax exemptions and did not have the proper documentation to support the exemptions for some properties. The Board did … exemptions. Key Recommendations Review all exemptions to verify that they are accurate and to verify that all …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Town of Franklin – Financial Operations (2014M-32)
… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Oversight of Transportation Services and Expenses (Follow-Up)
… and Expenses (Report 2021-S-1 ). About the Program DOCCS operates 44 correctional facilities, seven regional … (e.g., inmate buses, tractor trailers) vehicles. Many of DOCCS’s employees operate its vehicles in its day-to-day … (Contract) for fleet management and repair services. DOCCS is responsible for periodically reviewing a sample of …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followIX.1 Accounting for Federal Grants – IX. Federal Grants
… HHS Grants http://pms.psc.gov Payment Management Services- Federal Department of Health and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … to identify all factors that led to improper payments not being recovered, and ensure corrective actions are taken …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Agencies Bulletin No. 2346
… is lapsing on 6/30/2025, agencies will need to insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsTransaction Number Requirement
… New Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. Beginning July 15, 2024, State public authorities will be required to provide a Transaction Number for each procurement …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementHomeless Services Housing Needs Assessment (Follow-Up)
… as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … for city fiscal year (FY) 2024, despite $2.9 billion in costs in FY 2024 to address the influx of asylum seekers. However, …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomNew York City Department of Housing Preservation and Development/New York City Housing Development Corporation – Housing for Seniors (2021-N-4) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-response.pdf