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Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Opinion 97-21
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … of law indicate that a different meaning or application was intended from that required to be given by this chapter" … St Comp No. 90-31, p 73). Section 263 of the Education Law was last amended by chapter 273 of the Laws of 1950, which …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… and managed by private companies (owners). In exchange for low-interest mortgage loans and real property tax … which must include a DHCR-approved Management Plan. It is the responsibility of the owners to provide safe and … and financial integrity of the development, and it is the function of the managing agent to effectively and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newBusiness Services Center Shared Services
… determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a … determine whether implementation of the Business Services Center has improved the consistency efficiency effectiveness …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesAdministration of Mitchell-Lama Waiting Lists
… with approximately 68,000 apartments. In exchange for low-interest mortgage loans and real property tax … units to applicants on external lists. When a waiting list is “open,” the development accepts new applicants; when a list is “closed,” the development does not accept new applicants, …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsState Education Department Examination of Payments to Tough Man, Inc.
… our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed … under the terms of the contracts. Background Tough Man is a not-for-profit corporation formed to sponsor community … triathlons. Key Findings SED did not request, and there is a material risk Tough Man did not maintain, sufficient, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… the Empire State Supportive Housing Initiative (ESSHI) is part of the Executive’s comprehensive plan for affordable and supportive housing to ensure all New … and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of supportive housing over a …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers … of January 1, 2013 through March 4, 2015. Background CUNY is the largest urban university in the United States, … students. MEC has approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsInvestors Renew Call on Exxon to Address Climate Risk
… The CRF and the Church of England filed a similar proposal for consideration at Exxon's 2016 annual meeting. Despite … DiNapoli said. "We want to know what Exxon's strategy is for continued profitability as governments around the … and other U.S. and European investors. A list of co-filers is available here . Exxon has acknowledged that regulatory …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskState Comptroller DiNapoli Releases Audits
… with the Reimbursable Cost Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization authorized by SED to provide … for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-176
… 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District Council 37. … will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in a status … Medicare tax deficiency deductions for any employee who is inactive at the time the benefit is applied. As a result, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is … remain in place through March 2021 unless the emergency is revoked before January 2021, and is already set to …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 95-5
… extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs … (County Law, §308[4]). Because the term "system costs" is defined to mean the costs "associated with" obtaining and … 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for obtaining …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Contract Advisory No. 23
… and vendor responsibility determinations. This is a reminder that State agencies should ensure all … bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. … / Department ID list. A separate AC 1782-S must be filed for each Department ID (within a Business Unit), that will be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOpinion 97-7
… trust funds which have been held by the county treasurer for five years, without a further court order. Section … all abandoned property heretofore paid to the state, . . . is hereby assumed for the benefit of those entitled to … the county treasurer to deduct the fee to which he or she is entitled pursuant to section 8010 of the Civil Practice …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider … who are between three and four years of age. MIM is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… jobs added in January. The leisure and hospitality sector was the most significantly impacted by the economic shutdown, … slightly to 59.9 percent in February (the low point was 56.8 percent in April 2020, but the rate has not improved … the benchmark Municipal Market Data (MMD) index. This was significantly better than other State-supported bond …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… today. “These investments will position the Fund well for the future as the world transitions to a low-carbon economy,” DiNapoli said. “The Fund is a recognized leader in addressing climate-related … tracking the MSCI World ex-USA Climate Change Index, which is designed to address climate-related risks and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… In 2003, the Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper management of waste tires in … audit report on August 29, 2019. The audit objective was to determine if DEC is adequately monitoring and timely … to the Fund, the methodology used to develop that process was neither retained nor provided for our review. We made …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow