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Opinion 94-10
… MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, … basis. A town and one or more villages may establish a joint townwide-village human rights commission. You ask whether a town may establish a joint human rights commission for the portion of the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… during which they did not preside as a village justice and during which they received no moneys for which they are … fact that he has not received any costs, fees, expenses and fines during any month to the state comptroller within … specifically requires an acting village justice to report and pay over moneys to the State Comptroller. Nonetheless, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General … does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law … Municipal Law under which the village would provide fire protection services to a fire protection district in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6City of Newburgh – Budget Review (B23-6-9)
… expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in … 2024 budget, two conflicting proposed budget documents were posted to the City’s website. Although variances between the budgets were found to be immaterial, presenting two different …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Agencies Bulletin No. 1892
… Purpose The purpose of this bulletin is to inform agencies of the updated IRS … 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. OSC continues to use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… against it, the agency may need move expenses from an old NYS01 project that was converted and closed for … Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the expenses. The new … configured to allow expenditure credit transactions on the old NYS01 project to process. The second line of the GLJE …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idMitigation for Extreme Weather Conditions and Flooding
… to develop sustainability-related recommendations for the MTA and its operating agencies. In April 2009, the … prior to a storm’s arrival, during the storm, and for recovery and post-recovery. Key Findings Metro-North did … a preventive maintenance (PM), including a backhoe tractor and air compressors, did not have one for each of the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governancePractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New … fees were collected timely; appropriate actions were taken to collect fines and fees that were overdue; and fines and … for. The audit covered the period January 1, 2013 to December 31, 2015. Background The Transit Adjudication …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOversight of Transportation Services and Expenses
… its vehicles in its day-to-day operations. These operators are required to have a current driver’s license to operate … In addition, the Department also operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesHealth, Safety, and Accessibility in District 75 Schools
… The audit covered the period July 1, 2018 through October 26, 2020. About the Program The DOE, the nation’s largest … and locations. In school year 2019-20, approximately 26,000 special education students were enrolled in District …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsState Comptroller DiNapoli Releases State Audits
… (2016-F-4) (Follow-Up) An initial audit report issued in August 2014 found that certain SUNY colleges published …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… delivery, transportation, case management and support for family caregivers. In June, the state released a Master Plan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Comptroller DiNapoli Releases Audits
… accessible community-based settings. OMH reported that, from 2014 through State fiscal year 2020-21, more than $82.5 … For example, the audit identified inconsistencies with how OMH collected data on “new individuals served,” which … in costs claimed by Rescue Mission that were improperly reimbursed. The office needs to establish controls to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… also rose significantly at the Office of Children and Family Services (OCFS) and the City University of New York …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: MTA Financial Outlook Improved
… Thomas P. DiNapoli. “The MTA has used an unexpected windfall to invest in its capital program and increase …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… economic conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the … Control Board. “New York City’s economy is strong today and shows no signs of slowing,” said DiNapoli. “The … economic conditions according to an analysis released today by New York State Comptroller Thomas P DiNapoli at the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… started. DOH did not start reviews of the NYSOH PARIS match results until two years later, in October 2019. The … for NYSOH-enrolled members who were identified on a PARIS match but were not reviewed by DOH to confirm residency … closed the eligibility of members identified by the PARIS match, DOH and the Office of the Medicaid Inspector General …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… ability to properly assess the physical and mental health of youth at intake as physical altercations, illegal drug use, and incidents of self-harm rise. “This audit found some very troubling … the training required to be authorized to restrain youth. Admission assessments and screenings are vital for …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages