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Opinion 88-61
… Jane Sullivan, Receiver of Taxes and Assessment Town of La Grange …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Inventory Controls
… ITSM contains many errors, including missing devices, with 17,887 devices categorized as absent after they could not be …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsFinancial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programSUNY Bulletin No. SU-341
… with 2021-2022 discrepancies due to either over or under contribution. Agencies will use the spreadsheet to research … add a new row for Deduction Code 516 and proceed to Step 6. If no Deduction Code 516 exists, select the + sign in the … the page to add new deduction code 516 and proceed to Step 6. Enter the following: Effective Date - Enter the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … or unsupported payments totaling $15,766 of vacation payouts due to miscalculations and an ineligible retirement … were properly approved and supported. Employees received payouts and used leave without proper authorization, …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Analysis of Executive Budget
… With a budget deadline soon approaching, more than a third of the Executive’s proposed nearly $7 billion gap-closing … year, and a $181.5 million reduction in spending for the Department of Corrections and Community Supervision, partly reflecting … Despite projections for healthy gains in tax receipts and continued growth in the economy the State Fiscal Year …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: MTA Faces Worst Financial Crisis in History
… hikes and long-lasting damage that could impair regional transit for decades, according to New York State Comptroller … the revised HEROES Act on Oct. 1, which would provide transit agencies with another $32 billion in operating … another stimulus package, DiNapoli urged that additional transit assistance be included. The MTA provides 38 percent …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… Department of Health (DOH) for a state program intended to help municipalities replace lead drinking water service … “Lead in drinking water poses a serious threat to public health, and can especially harm children, who are … developing,” DiNapoli said. “New York state has worked to address this hazard by targeting funding towards finding …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… persists, and the federal government has yet to reach a deal on the debt ceiling. The state has made progress in … bonuses, the volatility in the financial markets and its impact on estimated payments throughout the year, as well … than DOB cash flow projections for April contained in its most recent Financial Plan. According to reports from the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget30% New York State Initiative
… and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part … period from July 2022 through June 2025. About the Program New York State households with children have experienced the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkState Police Bulletin No. SP-255
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Investigators in Bargaining Unit 62. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-255-retroactive-april-2023-april-2024-and-april-2025-salary-increases-stateDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that caseworkers contacted … P. DiNapoli. "The state Office of Children and Family Services is responsible for the well-being of one of the most … be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, through its …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… system could have saved up to $13.6 million it spent on patients with severe kidney disease whose expenses could … federal Medicare program, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … taken by DiNapoli's auditors. "Every public dollar spent on New York's Medicaid program counts," DiNapoli said. "Our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… decline to $82 million in SFY 2020-21, before rising to $490 million the following year. State-Funded debt outstanding …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … indicated that the average vacancy period was two years, with three units remaining vacant for over eight years. As a … Reapplication and hearing procedures for tenants with rejected or cancelled applications; Maximizing apartment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityAudit Faults Justice Center Records, Raises Questions on Accountability
… numbers assigned to suspected offenders. Based on an interpretation of certain provisions of the State … said. "Even though the Justice Center is over three years old, we don't know how effectively it is operating or whether … needed. This isn't about finger-pointing if some of the old system's problems still exist. It is about keeping New …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… modifications or disclosure would be inconvenient but not result in financial loss or damage to public credibility. … of unauthorized access, modifications or disclosure, could result in significant adverse impacts on a local government’s … loss, unauthorized modification or disclosure is likely to result in the most serious impacts to a local government’s or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-payment