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State Comptroller DiNapoli Releases Municipal & School Audits
… be provided to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action … The treasurer stated that she did not turn over the money because the action was still pending in court. However, the money had been in the treasurer’s custody for over three years and, therefore, should have …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Monitoring of Construction Management (Follow-Up)
… recommends awarding the contract to the highest-ranking firm. Pursuant to Article 15-A of the New York State Executive Law, State agencies are required to establish goals for MWBE …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… by Local Health Department staff in calls and site visits where DHSES communicates recommendations to Water …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followSection 8 Housing Choice Vouchers – Federal Funding and New York
The Section 8 Housing Choice Voucher HCV program Assistance Listing Number ALN 14871 was created by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing and Urban Development HUD
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersDiNapoli: Tax Breaks From IDAs Continue to Climb
… IDAs are tasked with generating economic development and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these activities," DiNapoli said. "Our annual report tracks IDA performance and shows the costs associated with their decisions. Now, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … district officials were not familiar with requirements of New York State General Municipal Law as they relate to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Alternate Contribution Stabilization Program
… original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate … rate system. Once an employer elects to participate in the Alternate Program, their contributions are based on … rate system regardless of whether they choose to amortize in any year. The program limits the increases or decreases in …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programOpinion 2008-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … company under fire protection contract); (restrictions on use of money payable under fire protection contract); … (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire company); (submission of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… Village Law, §8-800, including those with respect to the appointment of a chief and notification to the Division of …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… (TPAs) who process health, dental and prescription claims on the District’s behalf to electronically withdraw funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Overview – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background … City Council, operates and maintains a variety of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled approximately $53 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is … Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded by $4.5 million. Key … conditions under which the reserves will be used. Use the surplus funds in the tax certiorari reserve to fund one-time … expenditures, fund needed reserves, pay off debt or reduce property taxes. … Sherrill City School District Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Cost-of-Living Adjustment – Police and Fire Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never … for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustment