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Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA … network, serving a population of 15.3 million people in the 5,000-square-mile area fanning out from New York City … responsibility of not only the MTA, but also Amtrak and NJ Transit. MTA’s contract with BRC at this station is …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkOpinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2004-6
… that the value of the services received under the contract is at least equal to the value of the use of the space in the … corporations, associations and undertakings. There is no exception to this prohibition for transactions between … village board should take steps to ensure that any lease is for fair and adequate consideration, and upon the best or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 88-66
… school district and receives adequate consideration. This is in reply to your letter concerning the ability of a city … a copyright on such a computer program if the employee is paid from funds derived from a federal program? May a … program with or without consideration? If consideration is required, must the consideration represent the fair market …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… noted that concerns regarding the cost and reliability of electric service on Long Island have driven repeated reform …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: NYC Spending Priorities Shifted During Pandemic
… pandemic, whether they will be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget … to the pre-pandemic budget plan. This increased funding is for street homeless programs and shelters ($303 million), … FY 2024. A significant portion (41%) of the city’s budget is nondiscretionary. It could be more difficult for the city …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… agreements. SDA was a temporary initiative started as a result of the COVID-19 pandemic but has been continued by HCR … costs. The audit covered the period January 2017 through March 2022. We found that improvements could be made in … and safety concerns, which could otherwise potentially result in injury to tenants and in HUD recouping excess …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingCOVID-19 Pandemic Small Business Recovery Grant Program
… administering the Program through enactment of Section 16-FF of the Urban Development Corporation Act. The mission of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli Announces Latest Fiscal Stress Scores
… A total of 23 local governments in New York state were designated in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each … Fiscal Stress Monitoring System Finds Increase in Entities Designated in Stress …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresPutnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Falconer Central School District – Financial Management (2024M-52)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of Commissioners … Fire District Financial Condition 2021M27 released in July 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fYates County – Court and Trust Funds (2025-C&T-1)
… safeguard these funds. Key Findings The Treasurer delayed turning over $44,940 of abandoned property to the State …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Determining the Ex-spouse's Share – Divorce and Your Benefits
… to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit … provides an ex-spouse with one-half of the part of a member’s pension that was earned during the marriage. The … in the Majauskas formula determines what percentage of the member’s pension was earned during the marriage (marital …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… last several years,” DiNapoli said . “The fiscal picture is stable, with the city actively growing its reserve funds … of life for its residents.” “This “snapshot” of our city is another significant example of how the Office of the New York State Comptroller is prioritizing support for local municipalities,” said …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … areas of monitoring and documentation. Port Authority of New York and New Jersey: Real Property Dispositions … the AI and found that officials from the real estate, port commerce, and law departments were unfamiliar with it. State …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsEdinburg Common School District – Tax Collection (2016M-233)
… School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Prattsburgh Central School District – Tax Collection (2016M-122)
… Finding The Board did not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The Board should prepare and present a warrant to the Tax Collector prior to the start of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Opinion 92-27
… for the gross salary to which the city council member is entitled. You ask whether the city may honor the council … by public officers and employees). A payroll deduction is generally distinguishable from a wage assignment in that it is a revocable authorization and does not create any …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 88-19
… The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of section 65 … Rather, the institution of a legal action by a town is generally permitted only if the property or governmental … have standing to maintain any action or proceeding which is brought to challenge a determination made by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19