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Opinion 2004-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … enter into a contract with the historical society pursuant to Arts and Cultural Affairs Law §57.07(2) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Opinion 91-50
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages …
https://www.osc.ny.gov/legal-opinions/opinion-91-50New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2022
This report, the eighth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2022.pdfNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
This report, the ninth in a series by the Office of the State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how much is received in federal spending.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-fiscal-year-2023.pdfNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing … care for individuals who need help with daily activities. All facilities must be licensed, and DOH is required to … investigations and communicate findings promptly. It also calls on DOH to improve the accuracy of its data by regularly …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller DiNapoli Releases Audits
… Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84) The …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development … and job creators. Of the 33 LWDB plans auditors reviewed, 17, covering 36 counties, cited public transportation …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationSelected Controls Over the Property Tax Assessment Process
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 88-67
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Response to Human Trafficking
… food assistance. If a survivor appears to be eligible for public assistance benefits, OTDA refers them to the Local … survivors who are referred to Local Districts for public assistance benefits are then referred to the Providers …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… the initial scoring for all local governments and school districts in New York. “Since implementing the system … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. The system uses a 100 point scale to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… extent of implementation of the seven recommendations made in our initial audit report, Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background The Department of Health (Department) is responsible for setting the monthly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followDiNapoli Releases Bond Calendar for Second Quarter
… bond sales for the state, New York City and their major public authorities during the second quarter of 2018. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterState Police Bulletin No. SP-198
… codes. For these employees, agencies should utilize Locked Query LQ_049_ARCHIVED_EE_PAYSTUB to identify a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-198-april-2019-retroactive-increases-location-pay-and-maintenance-allowanceCUNY Bulletin No. CU-406
… been awarded a summer research grant. Affected Employees Full-time CUNY instructional staff Background Pursuant to an … paid from the college where the employee is employed on a full-time basis and must be reported using the attached … Balance must not be changed. If the grant has been paid in full and a new grant payment is to be processed, enter a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-406-2010-cuny-research-foundation-grant-payments-summerOpinion 2000-20
… granted by the State Board of Regents and is open to the public without charge. The purposes of the museum are: to … 81-255, p 255, p 272, membership in local association of school boards; see also 1981 Opns St Comp No. 81-166, p 175, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. P-948
Report Requirements for State Withholding Forms IT-2104 and IT-2104-E
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-948.pdfDiNapoli Releases Bond Calendar for Third Quarter
… sales for New York State, New York City and their major public authorities during the third quarter of 2021. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarter