Search
IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Accepted Auditing Standards (GAAS) if the entity received $25,000 or more in Federal awards; Cover all of the … Equal to or exceeds $750,000 but less than or equal to $25 million $750,000 Exceeds $25 million but less than or equal to $100 million Total Federal awards expended times .03 Exceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of factors, many of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 89-27
… in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State … salary or wages and fringe benefits. The term, however, is also often used interchangeably with 'salary' or 'wages' … exclusive of fringe benefits, to which an employee is entitled (see 1985 Opns St Comp No. 85-13, p 16; 1984 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Lead Service Line Replacement Program and Lead Service Line Inventory
… $10 million through a budget agreement in 2018. DOH awarded the entire $30 million and the Program has not been … follows: Of the $30 million allocated to the Program and awarded to municipalities, only about $23 million was spent. … with 3.65% of children with elevated blood lead levels was awarded a grant, even though three other municipalities in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryOpinion 95-26
… may not sell its own property to a trust (see, e.g., In re Ryan's Will , 291 NY 376; cf ., e.g., Estates, Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Comptroller DiNapoli Releases Audits
… services, including the Department of Motor Vehicles (DMV), to provide interpretation services and to translate … Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its … new applications to facilitate course scheduling and registration; offered more online, hybrid, weekend, and …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-33225-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… regardless of age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; … per year of service in titles other than police officer or firefighter. The maximum benefit cannot exceed 50 percent of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli Announces State Contract and Payment Actions for March 2016
… than 9,400 payments valued at more than $17.8 million due to fraud, waste or other improprieties. Cumulatively through … ten days for contract reviews in March and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced food insecurity at some point … and Hispanics (16.2%) in 2021. For the 2019-2021 period, New York’s rate of food insecurity was 10.3%, slightly lower than the U.S. average of 10.4%. New York’s rate of food insecurity is 4.1 percentage points …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in … and Manchester in Ontario County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mOpinion 2000-22
… not have a prohibited interest in a pre-existing contract between the town and his or her law firm. The attorney, … have a prohibited interest in a pre-existing contract between the town and his or her law firm. You state that the … by the town to prosecute certain litigation. The agreement between the law firm and the town runs until the case that is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… 2021 Edition Analysis of the Paycheck Protection Program in New York The Paycheck Protection Program (PPP) is a loan … Business Administration (SBA) first authorized by Congress in March 2020 to respond to the economic hardships faced by … requirements and eligibility, and added $320 billion in April and $284 billion in December 2020. The American …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Opinion 99-7
… (in general) -- Recipients (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district … be for the benefit of the fire department or company. This is in response to your letter asking whether foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-99-7State Agencies Bulletin No. 1955
… Purpose The purpose of this bulletin is to provide agency instructions for … criteria are affected. Background The Governor’s Office of Employee Relations (GOER) memorandums dated 10/15/2021 to the Department of Environmental Conservation; Office of Parks, Recreation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Audits
… Vehicles – Assessable 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 (2024-M-2) The Motor Vehicle Financial Security Act and the Motor Vehicle Safety …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 82 School Districts in Fiscal Stress
… classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem Central School District (Suffolk); Wyandanch Union Free School District (Suffolk); West Seneca Central School … with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases School and Local Government Audits
… PTEs reviewed did not maintain time sheets. Town of Lisle Highway Department – Long-Term Planning (Broome County) Town … to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were between … their optimal usable life. Out of the ten pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… extent to which subcontracting in substandard facilities is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most devastating example of the dangers facing these … safeguard conditions." About the Companies: Macy's Inc. is one of the nation's largest retailers with 870 stores in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOpinion 96-13
… for a reduction of payment in the event that a participant is a member of, or receiving a retirement allowance from, the … assigned work periods. The effect of this provision is to limit the circumstances under which service credit may … System. Further, the State Employees' Retirement System is governed generally by article 2 of the Retirement and …
https://www.osc.ny.gov/legal-opinions/opinion-96-13