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Opinion 90-40
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, … Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend …
https://www.osc.ny.gov/legal-opinions/opinion-90-40NYSCRF - Environmental, Social & Governance Principles and Proxy Voting Guidelines
The Fund makes all proxy voting decisions independently consistent with these guidelines, which are updated regularly to address new issues.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2023.pdfOgdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdfSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
Determine whether the Schuylerville Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuylerville-2021-131.pdfArgyle Central School District – Medicaid Reimbursements (2020M-171)
Determine whether the Argyle Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/argyle-central-2020-171.pdfJune 2002: Advance Refunding Bonds
… refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather than being based on actual debt service payments, will now be based on an … advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… to about 86% of all three- and four-year olds, but only 13% of children under the age of three. Report New York …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… managers’ failure to return fees to applicants not only misleads applicants about their chances of getting an …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeDiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details … “A staggering number of children live in poverty in New York,” DiNapoli said. “Research shows that poverty … to use them.” DiNapoli’s report found: Nearly one in five New York children live in poverty. More than 2.7 million New …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Agencies Bulletin No. 1448
… Purpose To inform agencies of OSC’s annual record update process and provide data entry instructions for … deduction code in the employee’s General Deduction Data record. All information will roll up on the newly inserted … SRA/TDA deduction in the employee’s General Deduction Data record and override the Deduction Amount/Percent to reflect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1535
… Deduction Code Narrative Description 403 Supplemental Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax … Deduction Code Narrative Description 404 Supplemental Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax Deferred …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… announced today. Collections totaled nearly $1.3 billion, down $55 million from February of last year. Collections are down $2.2 billion, or 12 percent, for the past 12 months … New York City’s collections decreased by 4.5 percent, down $27 million compared to February 2020. The New York …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsEnforcement of the Mitchell-Lama Surcharge Provisions
… recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama … based on their actual income. Developments are not charging tenants the maximum allowable surcharges when … self-reported information and their tax records. At the time of our review in 2017, DHCR’s most recent match was for …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesCuba-Rushford Central School District - Financial Management (2020M-7)
… an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Little Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Pine City Fire District No. 1 – Board Oversight (2017M-166)
… January 1, 2016 through July 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of … Pine City Fire District No 1 Board Oversight 2017M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166