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Oversight of Runaway and Homeless Youth (2019-S-47) 180-Day Response
To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s47-response.pdfNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … the efforts of the men and women of Northern Ireland, that peace was realized at long last. Northern Ireland today is a … for people in conflict throughout the world, hope for the peace and justice that can be achieved when people decide to …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessOpinion 88-19
… that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to … establishment of private landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) … in part: "The town board of any town may authorize and direct any town officer or officers to institute, defend …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mEDSS - Procurement Record Help
… for the budget and work to be performed. Contracts will only have one term. Depending on the Contract Type, they may …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-helpChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… nine-member Board of Education (Board), responsible for managing and controlling financial and educational … and is responsible, along with other administrative staff, for District administration under the Board’s direction. The … PPSI and IT resources continued to have an increased risk for inappropriate access and compromise. We also reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial … delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York City’s capital projects too often experience delays … The majority of New York Citys capital projects are over their initial …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … over financial operations for the period January 1 2011 to August 6 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsOpinion 90-45
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a … of the reasons for its adoption and should declare why, as a matter of fact and not mere opinion, efficiency or …
https://www.osc.ny.gov/legal-opinions/opinion-90-45XI.17 Protest Procedures – XI. Procurement and Contract Management
… the Office of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , to be … that the State Comptroller should not approve a contract award by a public contracting entity 2 . The objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresPandemic Planning and Care for Vulnerable Populations (2021-S-9) 180-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s9-response.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdfDiNapoli Releases Report on NYS Executive Budget
… of 0.4% or $495 million. All Funds tax collections are forecast to grow by 3.4% or $2.6 billion, reflecting … reserve for “economic uncertainties,” for a total of $19.5 billion. This represents an estimated 15.1% of State … priority should be placed on building statutory rainy day reserves, which are governed by rules for deposits, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetOpinion 2006-8
… July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… Find answers to common questions about elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… of Town moneys. Ensure all payments made in error are refunded to the individual taxpayers to which they …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were … System the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate complaints that may indicate problematic trends at those … The state agency in charge of the oversight and inspection of 561 state and local correctional facilities …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsSUNY Bulletin No. SU-332
… Purpose The purpose of this bulletin is to provide agency instructions for … the campus president, are affected. Background Chapter 361 of the Laws of 2022 provides for retroactive salary increases of two … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salary