Search
Pittsfield Fire District – Board Oversight (2016M-305)
… State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected … for retaining supporting documentation for charges on each credit card bill. Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… physical accessibility for the 79 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Opinion 2005-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Protection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and … adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… for all PANYNJ leases. For instance, multiple leases at Stewart Airport were not reflected in either system. In one … in the contracts entered into by the PANYNJ (including Stewart Airport). Create a formal marketing strategy to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Comptroller DiNapoli Releases Audits
… Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality of information provided by OCFS, … placed constraints on the audit, including delays in and denial of access to records needed to evaluate the … (2017-F-28) (Follow-up) An initial audit released in September 2016 found OGS had made substantial progress …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 89-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple … days prior to the date of such fire district elections and in addition may provide by resolution that such nominations …
https://www.osc.ny.gov/legal-opinions/opinion-89-62DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said … so that residents can better determine if their local IDA is fulfilling its mission.” The Comptroller’s audits, which … $9.6 million that were financed by its own funds. There is no formal process to compare current and projected jobs at …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: NYC Retail Sector Battered by Pandemic
… pandemic and is still less than half of its 2019 levels in some commercial corridors. The borough had nearly half of all … to pre-pandemic levels. While online retailers and some essential businesses have experienced growth since the … New York City’s Open Storefronts program, which allows some retailers to use sidewalk space to sell their goods, …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… facility following a hospital stay. In the second case, staff hadn’t made contact with a resident for four … required by OMH’s supportive housing guidelines. Further, case managers sometimes failed to make in-home visits or meet …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellOpinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-65
… the question of potential conflict of interest. Article 18 of the General Municipal Law (§800 et seq .) contains the … a direct or indirect pecuniary or material benefit as a result of that contract. In addition, regardless of whether … of Article 18 (see 1980 Opns St Comp No. 80-792, p 218). March 14, 1989 Joan F. Lillis, Supervisor Town of West Seneca …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 88-15
… In view of our policy of deferring to the State Education Department on matters which relate solely to the … and duties of school district officials, you may wish to contact that agency with regard to whether, as school …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCharlotte Valley Central School District – Financial Condition (2013M-232)
… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted … actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232State Comptroller DiNapoli Releases Municipal & School Audits
… School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This … and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50%, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… bonds by UDSA. UDSA is a blended component unit of LIPA. Rate reduction was achieved by refinancing the assumed debts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsOpinion 2004-8
… Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL … §92-a[6], applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on … municipal corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8CUNY Bulletin No. CU-690
… TX, U3, or U6 who reside within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … 116XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, … to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employees