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Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school … accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Barnard Fire District – Financial Condition (2015M-145)
… 1, 2013 through December 31, 2014. Background The Barnard Fire District is a district corporation of the State, … Barnard Fire District Financial Condition 2015M145 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Opinion 90-37
… to the sale of unneeded village real property. In the Ross case, a school district sought to sell real property at … proposed use of the property. The court in the New City , case, summarized the opinion in Ross as follows: In Matter of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY … authorizes to perform duties in connection with correction of errors on tax rolls …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC … MetroPlus Health Plan is a prepaid health services plan and a wholly …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 2002-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… and resolve consumer complaints in a timely manner." Valid registration of repair shops and inspection stations provides … cars being worked on, signs advertising services requiring registration, and dealerships with multiple cars being … advertising. Of the 6,890 consumer complaints that were open or filed with DMV between January 1, 2014 and December …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … ensure compliance with Section 73 of the Public Officers Law. Ensure that all employees are familiar with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawDiNapoli: NY's Homeownership Rate Lowest in the Nation
… Hispanic New Yorkers is especially troubling. Housing and mortgage discrimination have prevented generations of New … of homeownership assistance through the State of New York Mortgage Agency is widely known. Second, improved reporting … practices in the housing industry, including mortgage financing, appraisals and other services should be …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationComptroller DiNapoli Releases Municipal Audits
… , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-213
… or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-212
… in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-212-2020-state-police-expertise-payOversight of Kendra’s Law (Follow-Up)
… in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … included in our initial audit report Oversight of Kendras Law Report 2022S43 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followSelected Aspects of Subway Station Safety
… determine if the Metropolitan Transportation Authority’s New York City Transit - Division of Station Environment and … are operational and accessible to all. Background New York City Transit (Transit) is responsible for providing public transportation in New York City, carrying an average of 5.65 million passengers …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyFund's Mission, Values and Investment Philosophy
… We believe that our long-time horizon should allow us to capture a premium by increasing the illiquidity and … some of our investments, and that our scale should enable us to manage assets in-house at lower cost, negotiate for … that, as a fund, tactical trading on short-term market movements will likely lead to long-term under-performance. We …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOversight of Hazardous Materials and Waste
… safeguard campus communities against hazardous materials and waste. This audit covered the period from January 1, 2015 … 1.3 million students, with approximately 91,000 faculty and staff. Campuses are located throughout the State, and SUNY maintains a central administrative office in Albany. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteOversight of Certified Homeless Shelter Food Services
… from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are … OTDA certifies and directly oversees larger-scale shelter facilities (shelters serving ten or more families or … homeless shelters. On average, only 59 percent of the food inspections by the three agencies were completed for the 15 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesState Police Bulletin No. SP-199
… of State Police in the State Police Investigators Unit (BCI) – BU62 who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-pay