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Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… meeting the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of … members appointed by the Town Board and is responsible for THLDC’s general management and financial and operational … Officer and Corporate Administrator are responsible for day-to-day operations including the annual monitoring …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDiNapoli: New York City's Tech Sector Is Booming
… New York state's technology sector is the third largest and … more than 80 percent of these job gains were located in New York City. The State Comptroller and Mayor de Blasio …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the supports and services that they need and that are supposed to be available. The audit found that too many NYC public … readily available—and that DOE provides little oversight to ensure students receive the required mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthDeath Benefits
… for ordinary death benefits information. (Return to Top) Accidental Death Benefit An accidental death benefit … be reduced below the amount initially paid. (Return to Top) Special Accidental Death Benefit If you are a PFRS … accidental death benefit may also be payable. (Return to Top) The Survivor’s Benefit Program The Survivor’s Benefit …
https://www.osc.ny.gov/retirement/members/death-benefitsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… of perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to … on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to … increased since a taskforce was established in 2018 to address maternal health and racial disparities. “Despite New …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… Plains. This case has been assigned to U.S. District Court Judge Kenneth M. Karas. Berman also today announced the … date. The case is assigned to United States District Judge Nelson S. Román. JAMES SPINA, 59, of Middletown, New … White Plains Division. Assistant U.S. Attorneys Kathryn Martin and Emily Deininger are in charge of the prosecution. …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 2000-16
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group … level of financial and emotional commitment, the manner in which the parties conduct their everyday lives and hold …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 88-33
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- … district was established by resolution of the town board on September 16, 1959 to serve one particular subdivision in … by the same developer. The town permitted the residences on these two properties to be built without laterals to serve …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Many Homeless Shelters in Poor Condition
… of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety … issues that need to be addressed immediately, according to a report on homelessness released today by New York State … to improve homeless shelter conditions. “Homelessness is a problem affecting communities in virtually every corner …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to … through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation established … by the Saratoga County Legislature. Key Findings The IDA had provisions to reduce assistance for businesses that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. … Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga … fire protection services to its residents. Disbursements for the period January 1, 2012 through January 31, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mIslip Housing Authority – Cash Disbursements (2017M-167)
… and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic … designated signees to use electronic signatures to imprint on Authority checks and requires signees to maintain custody …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of Chautauqua in … lighting services to approximately 1,400 customers. The District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Dunkirk City School District – Financial Management (2017M-122)
… realistically reflect the District’s operating needs based on historical trends or other identified analyses. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
Keeseville Volunteer Fire Department Financial Operations 2017M100
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsSchalmont Central School District – Financial Condition Management (2018M-15)
Schalmont Central School District Financial Condition Management 2018M15
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. … of approximately 15,000. Budgeted appropriations for 2017 totaled approximately $7.6 million. Key Findings The … financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and water …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185