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Oversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfOpinion 2024-1
… HEALTH LAW, § 1114; MUNICIPAL HOME RULE LAW, § 10; GENERAL CITY LAW, §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, adopted by the City Council … We are in receipt of the City of Troys City resolution no 2024127 adopted by the City …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… guilty to grand larceny in the third degree before Judge Jennifer G. Sober in Rensselaer County Court. Zielinski was …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures for public buildings such as adult care facilities, hospitals, hotels, … A sampling of municipalities from across New York reveals gaps in the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William G. Gabor and the New York State … an affront to Oneida taxpayers. I thank my investigators, District Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The District Attorney’s Office is grateful for the outstanding …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsDiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… Schools in 13 districts statewide did not always post required financial information in a clear and comprehensive manner on their websites, … Schools in 13 districts statewide did not always post required financial information in a clear and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli: California Parcel Worker Arrested for Allegedly Stealing $120K in Checks
… arrest of Deangelo Anderson Rodriguez, a San Diego-based parcel service employee, for allegedly stealing $120,000 in … Savings Program and 24 payroll checks, while working in a parcel distribution center. Rodriguez, 25, of Chula Vista, … for higher education. Earnings on contributions grow tax free and withdrawals are not taxed if used for qualified …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-california-parcel-worker-arrested-allegedly-stealing-120k-checksJoin Our Team as a Local Government Auditor
… various locations within or bordering New York State. Our team takes great pride in serving communities across the …
https://www.osc.ny.gov/jobs/lgsaPipeline Safety Oversight
… standards. Our audit scope covered the period April 1, 2013 through October 21, 2015. Background The Pipelines … New York had 91,181 miles of natural gas pipelines and 1,153 miles of hazardous materials pipelines. Between 1995 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… Objective To determine the extent of implementation of the seven … report, which was issued on August 17, 2017, sought to determine if Mitchell-Lama Housing Program units were assigned to eligible tenants in compliance with properly established … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followOversight of Mitchell-Lama Application Fees
… (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees … time of our scope, Mitchell-Lama developments collected application fees of up to $200 per applicant. (In August … indefinitely unless an applicant requests a refund or the application is rejected by the development or HPD. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualOversight of Campus Foundations (Follow-Up)
… included in our initial audit report Oversight of Campus Foundations (Report 2016-S-93 ). About the Program The State … State-operated campuses are authorized to contract with foundations, which are private, not-for-profit corporations, … are not specifically vested with the campus. Generally, foundations receive and manage donations and make these …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followThe 80/20 Housing Program (Follow-Up)
… provides low-interest financing to multifamily rental developers who commit to designate at least 20 percent of a … provide real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive tax abatements through Section 421-A of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , … their money is being spent appropriately and effectively." East Hampton Housing Authority – Board Oversight (Suffolk … P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon Central School District
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Hempstead Local Development Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not develop or adopt a fund … Clerk (Otsego County) The clerk properly recorded all the fees auditors reviewed and remitted all fees collected during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, the … the distributions, the miscalculation was not identified by either individual. As a result, two fire companies …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds