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The 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programLocation Service Providers
… view is that the rightful owners should claim their abandoned funds without charge, strongly encourages everyone … or returning funds. If you are interested in becoming an “Abandoned Property Location Service Provider” in New York … Office, please read the Requirements and Procedures for “ Abandoned Property Location Service Providers. ” Location …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersOpinion 90-55
… police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In … with an injured paid firefighter receiving his full salary pursuant to General Municipal Law, §207-a. Section … of lieutenant was entitled to continue to receive his full salary as lieutenant, even after the municipality abolished …
https://www.osc.ny.gov/legal-opinions/opinion-90-55DiNapoli Report Examines Troubling Child Poverty Trends
… P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering … P DiNapoli details troubling child poverty trends across the state including a child poverty rate that is one of the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsAnnual Financial Report
… User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village … [pdf] NYSLRS Employer Web Portal - Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos … Schedule [Interactive Guide] Employee and Retiree Benefits Schedule Employee and Retiree Benefits Schedule …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases Municipal & School Audits
… performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 97-2
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … who participates in a municipal cooperative health benefit plan for Part B Medicare premiums paid by the former school … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Central School District District Board of Education Board and officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100State Agencies Bulletin No. 1506
… which took effect January 1, 2015. As a result, actual dates of eligibility for these individuals do not need be … 42 days 42 days 42 days 42 days 42 days n/a 56 days 43rd day 43rd day 43rd day 43rd day 43rd day 43rd day 1st day 57th day *The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOpinion 88-56
… bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (fire district commissioner … with the district, does not have a prohibited conflict of interest in purchase contracts between the firm and the … with the district would have a prohibited conflict of interest in contracts between the firm and the district. …
https://www.osc.ny.gov/legal-opinions/opinion-88-56State Agencies Bulletin No. 287
… from using a vehicle for personal use. The ALV of a car is determined as follows: Determine the fair market value of the car as of the first day on which it was made available to any … this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Department of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfAuditors
… of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditorsDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Property tax … and aspects of how the city calculates property taxes. “New York City’s residential real estate market has proven …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersBusiness Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersOpinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer … did not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors found the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… collections, local governments did benefit, with the three small host towns receiving the most compared to the size of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesOpinion 90-17
… of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, … a dissolved fire district has been paid must be credited to the taxable real property located in such district in the … next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus moneys of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-17