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Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020. Background JCIDA is an independent public … Development Agencys JCIDA progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… noted total upstate employment reached nearly 3.1 million jobs in mid-2008 and declined over the next 19 months, to a … 2016, upstate had regained 79 percent of a total 128,000 jobs lost during and after the recession. Currently, total … at slightly over 3 million, representing 32 percent of all jobs statewide. From the end of the last recession in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… caseworkers responded that staffing was insufficient, and only 22% felt cases were being assigned in a manner that …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortOpinion 91-18
… Town of Sand Lake , 98 AD2d 918, 470 NYS2d 912). Article 18 of the General Municipal Law (§800 et seq .) contains the … Law, §801, and none of the exceptions contained in article 18 are applicable. Pursuant to General Municipal Law, … conduct which is not expressly prohibited by Article 18 and may prohibit conduct (see Belle v Town Board of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Pandemic Planning and Care for Vulnerable Populations (Follow-Up)
… OPWDD developed and issued specific COVID-19 plans to only State-operated Intermediate Care Facilities (ICF), which …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followOpinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether an unpaid member of the board of health of a noncharter county would have a conflict of interest if the board member is retained as a paid consultant to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle and Traffic Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of … We performed certain procedures, which were agreed to by DMV, to ascertain the expenses it incurred in administering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleOpinion 89-19
… granted by this section with respect to counties applies only to those fees paid by a county to the clerk of that … by town public welfare officials. It appears this is the only provision in the Social Services Law denominating a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Opinion 92-8
… Thus, reading sections 10.00(a) and 11.00(a) together, when a municipality is authorized to contract indebtedness to … to Municipal Finance , pp 22-23). As discussed above, when the Commissioner of Transportation undertakes a …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations … et seq.; GENERAL MUNICIPAL LAW, §92: It is permissible to provide in a collective bargaining agreement between a …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Uncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… “dominant source of political money.” PAC activity, though only one type of political money, provides a valuable …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… on insurance carriers that issue policies or contracts of automotive bodily injury insurance. We performed certain …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … Property tax levy growth for school districts and 10 of the states cities will be capped at 2 the same as last …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74DiNapoli: School District Tax Cap Levy Remains at 2%
… Property tax levy growth for New York’s school districts and 10 cities will remain capped at 2% for the fifth year in a row, according to data released today … Property tax levy growth for New Yorks school districts and 10 cities will remain capped at 2 for …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentSewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… to all business office staff and periodically tested for efficacy, District officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… developments, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … to middle-income families. The program is supervised by HCR’s Division of Housing and Community Renewal (DHCR). Mitchell-Lama developments are owned by private companies which often enter into agreements with …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developments