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The 80/20 Housing Program
… regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources … the affordable rent amount. If the household income of a tenant in a low-income unit exceeds 140 percent of the … affordable or market rate), must be rented to a low-income tenant to maintain the 80/20 ratio. However, developers in …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programUnified Court System Bulletin No. UCS-345
… Justices have a Comp Rate Code of LEG which calculates an employee’s biweekly salary by dividing the annual salary by 26. Therefore, when a calendar year contains 27 pay periods, Judges and Justices … paycheck. Department = 05XX9 Comp Rate Code = LEG Payroll Status on 12/19/2024 = Active, Leave With Pay OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… 2026 budget to $118.2 billion, $2.3 billion higher than at adoption. However, this total excludes $3.8 billion of FY … $378 million lower than the city’s projections at budget adoption. Preliminary employment figures also suggest the … the Financial Plan of the City of New York (August 2025) Agency Services Monitoring Tool Dashboard …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsOpinion 93-31
… of a recreation district in commuting from their residences to the place where meetings of the board are … District may be reimbursed for mileage from their residences to meetings of the board of commissioners. The … to county board members for travel to and from their residences), the expenses of a member of a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Nichols Joint Fire District – Procurement (2025M-103)
… to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s procurement policy (Policy) or best …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Comptroller DiNapoli Releases School Audits
… audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free … funding reserves or for the planned use of fund balance. Kings Park Central S chool District – Fuel Inventory (Suffolk … audits of the Johnson City Central School District Kings Park Central School District Menands Union Free School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Camillus Volunteer Fire Department , Town of Lewis , Madison County Probation Department and the Orange County Department of Social Services . "In today’s fiscal … his office completed audits of the Camillus Volunteer Fire Department Town of Lewis Madison County Probation Department …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Operational Advisory No. 2
… 2014 November 30, 2013 February 01, 2014 January 31, 2014 March 01, 2014 March 28, 2014 March 28, 2014 Credit Memos Credit memos … 1 to March 20, without a corresponding deposit to the bank, will be deleted after 10 business days. The first …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesContract Advisory No. 16
… concluded State fiscal year (April 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors … Consultant Services Contractors Annual Employment Reports Due May 15th …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin and the Town of … did not properly manage fund balance levels or ensure water rents and penalties were properly billed. In addition, … and did not keep bank statements on file. Erie County Water Authority – Information Technology (2018M-09) Authority …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 182
… This would be accomplished by establishing an October, in addition to the April, payment date. OSC Action Effective … (pay period #1), OSC began entering new increment codes in employees' records to effectuate the transition to the new … increment system. Specifically, the following changes are being made: If the increment code was 0001 on the record, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvalsHammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial … and completed required training. Key Findings The Board did not adequately monitor financial activities. … Determine whether the Hammond Fire District District Board of Fire Commissioners Board adequately monitored the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Opinion 90-2
… with the trustees of "a public library registered by the regents to furnish library services to the people of the" … for one or more" public libraries registered by the regents. We have interpreted the term "grant" as used in …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Village of Manlius – Financial Reports (2025M-89)
… Village Board of Trustees (Board) receive the financial reports needed to monitor the Village’s financial operations … and make strategic decisions and ensure that the required annual financial reports (AFRs) were filed with the Office of the State … the Village Board of Trustees Board receive the financial reports needed to monitor the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire district without consideration) TOWN LAW, §189-b; STATE CONSTITUTION, ARTICLE VIII, §1: A village board may … joint fire district which would include the village. You state that obligations issued by the village to finance …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Compliance With the Enough is Enough Act
… drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and … handling sexual assaults and related crimes; providing training to campus communities; and giving unit staff advanced training in responding to sexual assaults and related crimes. …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-act