Search
Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… the District’s financial and educational affairs . Results of Review We examined files for all 37 new employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Comptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… premiums, and then Ross gave cash kickbacks to Cohen and Herb Friedman, Met Council's chief financial officer. About … that, while working with co-defendants David Cohen, Herb Friedman and Joseph Ross and with others, he stole from …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilOpinion 88-77
… pecuniary or material benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer or employee serves." That statute also provides that … is prohibited if the officer or employee has the power or duty, individually or as a member of a board, to (a) …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-27
… by a bank, trust company or credit union (see 1979 Opns St Comp, No. 79-31, p 5; see also Diehl v Sheehan , 233 AD … Home Rule Law, §10[1], [ii][a][1]; see, e.g., 1982 Opns St Comp No. 82-231, p 291; 1981 Opns St Comp No. 81-382, p 420, 1981 Opns St Comp No. 81-402, p 444). We are not aware …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … at a post-office located outside the boundaries of a school district may meet the requirements of General … If the newspaper also has a general circulation within the school district, the school district may publish notice of …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… company that is now defunct, was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsImplementation of Suicide Prevention Task Force Recommendations
… rates increased among non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages … increases in suicide rates, including non-Hispanic Native American and Alaska Native (33.7% increase), non-Hispanic … Force (Task Force). The Task Force comprised a diverse group of experts to review current services and policies, …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOpen Educational Resources
… initiatives adequately engaged faculty in the redesign of courses using OER. Our audit covered the period from April … available to students at no or low cost. OER can be full courses, course materials, modules, textbooks, streaming … under an intellectual property license that permits their free use while ensuring authors retain copyright to their …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesOversight of the Nourish New York Program
… to the program through May 2023. About the Program The COVID-19 pandemic revealed weaknesses in the State’s food … who need them through the State’s network of food relief organizations (i.e., regional food banks, food … those in need. Nourish NY was made permanent in November 2021. Since Nourish NY’s implementation in May 2020, through …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programState Comptroller DiNapoli Releases Audits
… and free from disease. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified the … implementing both recommendations. Office of Temporary and Disability Assistance – Reimbursement of Homeless Shelter … to ensure maintenance costs are reasonable and comply with requirements. Of the initial report’s seven recommendations, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsFarmland Protection Program
… To determine whether the Department of Agriculture and Markets is adequately administering and promoting the … open space, and enhancing communities through farmers’ markets and other such activities. Many of the State’s farms … To determine whether the Department of Agriculture and Markets AGM is adequately administering and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programSelected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesSelected Aspects of Toll Collections
… the rejected images into controllable factors (e.g., image too dark, too bright) and uncontrollable factors (e.g., …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 1098
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2011. Affected Employees Employees with … is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1194
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for tax year 2012. Affected Employees Employees with … is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent taxes. Property taxes from … tax collections because they are assessed at a much higher rate than residential properties. In FY 2021, office … collected $1 billion in transfer taxes and $816 million in mortgage taxes in FY 2021, the second year of declines as a …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicState Comptroller DiNapoli Releases Municipal Audits
… the 2023 and 2024 Foreign Fire Insurance tax proceeds in accordance with state law and relevant case law. The … not support the district procuring a $1.2 million ladder truck in the most cost-effective manner and did not pursue … competitive bidding applied when purchasing a new tanker truck. As a result, officials did not competitively bid and …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsEDSS - Revenue Contract / Amendment Help
… need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on … will need to be created in the State Financial System SFS first …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpNYC Schools Underreporting Bullying and Harassment
… recorded to do so. Accurate and transparent reporting — or communication on how reporting can be improved — is the … to assume their responsibility to comply with the law, or become partners in fixing it.” "Unfortunately, many … and report instances of bullying in our schools. Our kids deserve better." "The audit from Comptroller DiNapoli's …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment