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Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … envelope with their tax payment. The mailing of receipts for taxes is governed by the provisions of section 986(1) of … the views of this Office. With respect to requests for stamped self-addressed envelopes, we note that there is …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … Jolene Roy, 45, of Pine Bush, pleaded guilty before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in … conceal the thefts. An investigation by the New York State Police, the Orange County District Attorney’s Office and the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseState Agencies Bulletin No. 2166
… issues when pay stubs are printed. OSC has developed a Job Aid ( View Update Home, Check or Mailing Address ) for … making these changes in NYSPO, which are included in the Job Aid. Agency Actions: Agencies should work with their … units to ensure updates are made to communication and websites that reference NYSPO. The following locked query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, ESDC paid Ms. Hitchens $2,100 per month for these services, totaling $25,200 per year. As a result of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOversight of Homeless Shelters
… (Local Districts) in the operation of these programs. Through its Bureau of Shelter Services, the Office seeks to … could allow anyone – including children – access to the roof. Key Recommendations Take necessary actions to complete …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … authorities to each institute a comprehensive system of internal controls over their operations. DOB requires the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationInmate Sentence Calculation and Release Practices
… of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesOversight of the Clean Water State Revolving Fund
… the CWSRF provides communities low-cost financing for a wide range of water quality infrastructure projects. The … governing the design, construction, operation, and maintenance of CWSRF projects. The Corporation enters into a … could improve post-construction performance and maintenance monitoring to determine whether projects continue …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOversight of the Farm-to-School Program (Follow-Up)
… based on several factors including reasonableness of cost, project benefits, and plans of work. Each project is divided into objectives and tasks, each of which … may use funds to hire farm-to-school coordinators whose responsibilities may include connecting local farms to their …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followCompliance With Executive Order 95 (Open Data)
… Coordinator and incorporating Open Data into its ongoing core business planning and strategies. In response to our … and has taken steps to incorporate Open Data into its core business functions. However, DEC did not identify the …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health … To determine if the Office of Mental Health is adequately monitoring the delivery and performance …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesLow-Income Housing Trust Fund Program (Follow-Up)
… Objective To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in … the Program. The Corporation’s mission is to further community development through the construction, development, … that scored lower than others based on criteria such as community impact/revitalization, financial leveraging, and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/02/low-income-housing-trust-fund-program-followMonitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsEfforts to Collect Delinquent Taxes (Follow-Up)
… the top 250 individual and top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The December 2022 lists for individuals and businesses totaled almost $407 million and $255 million, respectively, for the amount due and owed at the time the warrant was …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followEquine Health and Safety
… pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery terminals), and charitable gaming. The Commission was … merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyRFQual0002 – Independent Examiner Services (Individual Physicians)
The New York State Comptroller Comptroller as Administrative Head of the New York State and Local Retirement System and the New York State and Local Police and Fire Retirement System NYSLRS and as authorized by the Retirement and Social Security Law is seeking to contract with physicians
https://www.osc.ny.gov/procurement/rfqual0002South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board … 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have … Did the South Hornell Fire Protection Company Inc Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… the claims audit process, Adequately supported, and Made for an appropriate District purpose. However, the Board did … its adopted written disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… CSX Corporation The Kroger Co. PG&E Corporation Reynolds American, Inc. R. R. Donnelley & Sons Company Safeway, Inc. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spending