Search
Opinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … collecting officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli Announces Guilty Plea in Town of Crawford Embezzlement Case
… before Orange County Court Judge Craig Stephen Brown, to Grand Larceny in the Third Degree and Tampering with … She also admitted making false entries in Town records to conceal the thefts. An investigation by the New York State … of $21,000, including by stealing funds that the Town was to receive from the rental of rooms for events at the Town of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-announces-guilty-plea-town-crawford-embezzlement-caseState Agencies Bulletin No. 2166
… change per day to each address type. These changes will load to PayServ nightly, with the exception of changes made on a Confirm day. These changes will load on the following days nightly batch schedule in order to …
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
… personal services contract with former New York State Council on the Arts Executive Director Heather Hitchens for … job creation and economic opportunity. The New York State Council on the Arts (Council) is a State agency dedicated to preserving and … personal services contract with former New York State Council on the Arts Executive Director Heather Hitchens f …
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
… and acceptable. Other Related Audit/Report of Interest NYC Human Resources Administration/NYC Office of Temporary and Disability Assistance: Benefit …
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 Legislature passed the New York State Governmental … To determine whether the Division of State Police Division submitted timely a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationInmate Sentence Calculation and Release Practices
… orders, and its own policies and procedures, regarding inmate sentences to ensure accurate and consistent … the responsibility for calculating the terms of each inmate’s imprisonment. The staff within the Inmate Record Coordinator office at each facility are …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesOversight of the Clean Water State Revolving Fund
… Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their intended purposes. The audit period … Fund CWSRF to ensure funds are being awarded used and collected in accordance with requirements and in support …
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)
… The Program is intended to connect schools with local farms and food producers, strengthen local agriculture, … should be better positioned to purchase food from State farms. The Department of Agriculture and Markets (Department), through its Business Development Unit, provides financial assistance to promote the purchase …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followCompliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … steward of New York’s natural resources and environment, DEC is responsible for managing water, land, and air … overall economic and social well-being. As of March 2021, DEC had published 147 data items on Open Data. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataOversight of Telemental Health Services
… disaster emergency. In addition, OMH issued a blanket attestation for providers to complete who wished to use TMH …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesLow-Income Housing Trust Fund Program (Follow-Up)
… Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund … Program (Program) funds were being awarded and disbursed in an efficient manner to help meet the State’s critical … 11, 2013. Established as a public benefit corporation in 1985 under Section 45-a of the Private Housing Finance …
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
… system. To that end, the Division administers State and federal grant programs aimed at crime prevention and control. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsEfforts to Collect Delinquent Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been …
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-safetyHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… to initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111South Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) Executive Board (Board) and membership ensure … 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that disbursements have adequate … Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mRFQual0002 – Independent Examiner Services (Individual Physicians)
… Office of the State Comptroller Issued August 1, 2025 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 … The New York State Comptroller Comptroller as Administrative Head …
https://www.osc.ny.gov/procurement/rfqual0002State 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
… – have agreed to the New York State Common Retirement Fund’s (Fund) request that they publicly report all direct and … proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … Waste Management 2015 Dean Foods Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spending