Search
DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… family shelters every five years. OTDA does not track the number of uncertified shelters, which can include hotel and … the State. The full audit can be found at www.osc.state.ny.us/audits/allaudits/093016/15s23.pdf … A state agencys …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… that it will continue to improve monitoring of inventory moving forward, including training stockroom and other staff …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: Job Creation Increases for IDA Projects
… be reassured that their community is receiving promised benefits. Thankfully, my legislative proposal to increase … the life of these projects, at a median cost of $1,882 per job gained. In 2013, cumulative job gains equaled 199,943 with the median cost per job gained of $2,095. The five IDAs with the largest job …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followFort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. … Fort Plain Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs … to such cost objective in accordance with relative benefits received. Agencies should be aware that this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationOpinion 90-20
… Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer … association unless authorized or required by a special law, but the treasurer may pay such moneys to the association … the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 93-13
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … the provision of sheriff's road patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… year were approximately $4.14 million. Key Findings On May 27, 2011, the Board approved a compact contract between … the fee from 1 percent for the 2012-13 school year, to 1.5 percent for the following year, and 2 percent for the final …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Opinion 97-7
… funds from the county treasurer to the State Comptroller does not make the State the owner of such funds but rather … paid into court pursuant to the Abandoned Property Law does not divest the persons entitled to the funds of their rights to the property nor does it affect the court's jurisdiction over the moneys. In …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 88-54
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to … (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an … has adopted a resolution consolidating water districts in the town prior to October 1 in any year. Under section 206 …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Tuition Assistance Program – LIM College
… Education Services Corporation should recover $12,009 plus applicable interest, from LIM and work with LIM …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Fighting Homelessness and Eviction Prevention Supplement (CityFHEPS) program. “The New York City Department of Social Services should improve its management of the CityFHEPS program to ensure every dollar goes towards helping … and efficient rental assistance program.” DSS launched CityFHEPS in 2018, and according to officials processed …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingOpinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … -- Contracts (appointment to office) GENERAL MUNICIPAL LAW, §§800(2), 805-a: The appointment of the town … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2000-1
… 475 NYS2d 280; Schieffelin v Henry , 123 Misc 792, 206 NYS 172, affirmed 211 App Div 850, 207 NYS 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a … Dist. Prison Warden of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 94-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has been named as one of the depositories for the IDA. You state that the individual in question owns less than 1% of … provisions. Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 97-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES …
https://www.osc.ny.gov/legal-opinions/opinion-97-5XII.2 Expenditure Policies – XII. Expenditures
… Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments … made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesWhat is a Performance Audit?
… applicable to the program. … What is a Performance Audit …
https://www.osc.ny.gov/local-government/audits/what-performance-audit