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Opinion 88-64
… This opinion represents the views of the Office of the State Comptroller at the time … but may not do so jointly with the municipality for which the authority was established. You ask whether either … of such an arrangement. Municipal housing authorities are public corporations established by the State Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 88-42
… of (adjustment by county of erroneous payments to other municipalities) MUNICIPAL CORPORATIONS -- Setoff (right of county to recoup erroneous sales tax allocations to other … permitted to receive a windfall at the expense of another due to a county's erroneous calculations. We further …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… Fund, which is administered by DiNapoli, has paid $500,000 for cleanup and petroleum remediation efforts at the gas … the Town of Hyde Park to convert a neglected and abandoned property,” said DiNapoli. “This effort will ensure that the … Dutchess County foreclosed on the property for unpaid taxes and transferred ownership to the Town of Hyde Park in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfState Agencies Bulletin No. 1073
… added to the NPAY766 report to provide agencies with a list of employees whose zip code in PayServ does not match … suffix abbreviations (i.e. Avenue-AVE, Street-ST, etc.). A list of acceptable suffix abbreviations is available at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIndustrial Development Agency Board Governance (2017-MS-1)
… law requires standard application forms for requests for financial assistance, uniform criteria for the evaluation and … job creation and retention goals. … Industrial Development Agency Board Governance 2017MS1 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalVillage of West Hampton Dunes – Financial Operations (2013M-390)
… through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of … when procuring professional services. … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to … Travel Manual. The key updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateVillage of Pomona – Financial Condition (2015M-272)
… million. Key Findings The Village has an estimated fund balance deficit of $933,000 as of the end of fiscal year … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely … Key Recommendations Develop a plan to eliminate the fund balance deficit and alleviate the general fund’s fiscal …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Transportation – 2021 Financial Condition Report
… is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 … lane miles were rated good to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictOdessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Transportation – 2022 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 … percent of the State’s highway lane miles were rated good to excellent, a 2 percentage point increase since 2020. …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationElectronic Documents Submission System (EDSS)
… and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to EDSS To establish a Primary … Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 90-8
… (see Municipal Home Rule Law, §2[1],[2]). Such a construction of the term "charter", however, would be … not, based solely on form, not substance. Further, such a construction would ignore the State Legislature's authority … language or legislative intent requires a retroactive construction (see McKinney's Statutes, §51). Even if a State …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Administration and Monitoring of Financial Assistance to New York City Businesses
… companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage recording tax. Companies requesting financial … not kept or is incomplete. Additionally, not all required application documentation was maintained. Obtain required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesSaratoga Springs City School District – Procurement (2023M-25)
… – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials procured goods and … requirements when procuring four (13 percent) purchase or public works contracts totaling $36,783 (we reviewed 30 contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Continuity of Operations Planning (Follow-Up)
To assess the extent of implementation as of August 27 2019 of the two recommendations included in our initial audit report
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-follow