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DiNapoli: Audit Recommends Better Protections for Child Performers
… children." In New York, the state Department of Labor (DOL) enforces the laws to protect child performers, including … observing working conditions and enforcing trust accounts. DOL issues one-year permits to performers under 18 years of … every three years. From April 1, 2014 to October 31, 2016, DOL issued about 27,000 child performer permits including: …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… [read complete report – pdf Audit Objective Determine whether the Village … records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), … New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Opinion 2005-1
… above the amount set forth in the service contract, but only in exchange for additional consideration to be provided … above the amount set forth in the service contract, but only in exchange for additional consideration to be provided …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Business Partners
… If you are an attorney, hearing officer or court reporter who takes part in a NYSLRS hearing proceeding, or if … reporters. At the conclusion of the hearing, the court reporter takes custody of the exhibits received into evidence … If you are an attorney hearing officer or court reporter who takes part in a NYSLRS hearing or an independent …
https://www.osc.ny.gov/retirement/business-partnersOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … of trees sufficient to produce a profitable crop within 30 years from DEC certification. The landowner must submit a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… State Comptroller Thomas P. DiNapoli, announced the arrest yesterday of Gina Bradshaw, an officer manager for numerous … State Comptroller DiNapoli announced the arrest yesterday of Gina Bradshaw an officer manager for numerous …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planThe 80/20 Housing Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 … and Community Renewal is an umbrella entity consisting of all the State's major housing and community renewal … To determine the extent of implementation of the recommendation in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followConservation Fund – Sources and Uses of Funds
… established in 1925 to provide a stable, long-term source of revenue to help support the Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Unified Court System Bulletin No. UCS-319
… below End Date: 03/29/2023 Payment Amount Employees who have already received an April 2022 SLED payment (Earnings … receive the amount based on the employee’s percentage in effect on 04/01/2022. Employees who met the eligibility criteria for the April 2022 SLED payment but do not have an existing Earnings Code JSD row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseOpinion 91-25
… payment of longevity increments or steps and holiday pay only if these items are considered to be "regular salary or … amendment adding section 207-a(2) was intended to affect only the source and not the amount of payments to disabled …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Audits of Local Governments: The Audit Process
… organization and the areas that will be audited. Fieldwork Phase: This is typically the longest phase of the audit. The examiner-in-charge supervises the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 94-30
… remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks outside of the City … Practice Law and Rules (CPLR) and section 39(2)(e) of the Judiciary Law. The county clerk has been collecting an index … of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, under section 39(2)(e), the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Opinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); …
https://www.osc.ny.gov/legal-opinions/opinion-91-64City of Troy – Budget Review (B5-16-15)
… 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51615 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Opinion 96-23
… has been interpreted by the Attorney General as applying only "to the county served by the county clerk in which the …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2