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Opinion 99-4
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … in response to your inquiry regarding the authority of an industrial development agency ("IDA") to make a grant of its … a feasibility study of expanding the town's municipal water service to help attract industrial or economic …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Comptroller DiNapoli Releases Municipal Audits
… public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … not charged for water system debt according to the local law. Terryville Fire District – Treasurer’s Duties (Suffolk …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsProblem Gambling Treatment Program
… Key Findings OASAS has not conducted a comprehensive needs assessment or social impact study to identify the number or location of … Conduct a comprehensive needs assessment and social impact study for problem gambling. Continue efforts to ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programOpinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town of Wales . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of City of Long …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Project Tracking Systems and Economic Assistance Program Evaluations
… Objective To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers … responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportCity of Newburgh – Budget Review (B19-6-11)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Opinion 2001-15
… the requirements set forth therein, "provided that the period of three years shall have elapsed since the date of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Oversight of Contract Expenditures of Phoenix House New York
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2009, OASAS entered … with PHNY, under which PHNY would provide drug and alcohol addiction treatment services. The contract was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkHomeless Outreach Program at the Metro-North Railroad
… activity. BRC is required to produce Daily Activity Reports, Weekly Reports, Monthly Reports, and Annual Reports related to its … ) Metropolitan Transportation Authority - Long Island Rail Road: Management of Unexpected Delays and Events During …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadAdministration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsOpinion 89-6
… -- Distribution of (fines imposed by a court of record) JUDICIARY LAW, §§791, 796; PENAL LAW, §190.60: A fine imposed … should remain with the locality. Article 20 of the Judiciary Law (§§790, et seq .) governs the collection of … the collection of a fine has been "otherwise made by law" (Judiciary Law, §796). Our research has determined that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas … who need them the most. This report is the first in a series examining poverty in New York. Subsequent reports will … to 128 of all Americans according to the first in a series of reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsUniversity at Albany – Sabbatical and Other Paid Leave
… determine whether the State University of New York SUNY at Albany Albany complied with policies for administering …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leavePreston Fire District – Board Oversight (2025M-87)
… Objective Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities? Audit Period January … 2022 – June 3, 2025 Understanding the Audit Area The board of fire commissioners is responsible for managing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Individuals with Disabilities Education Act – Federal Funding and New York
… of the January Plan’s total federal education aid and 5.7 percent of the DOE’s dedicated special education … the personnel costs for nearly 8,500 paraprofessionals in 1,375 schools citywide (see Figure 1). A further $71 million supports 47.9 percent of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actPocatello Fire District - Audit Follow-Up (2016M-301-F)
… is composed of five elected members and is responsible for the District’s overall financial management. The Board … a Treasurer and a Secretary. Budgeted appropriations for 2016 totaled approximately $300,000. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-f