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Audit Findings: Improvements Needed to Mitchell-Lama Program
The Office of the NYS Comptroller found 2.9 million New York households-38.9 percent-were housing cost-burdened in 2022, the highest rate among states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/improvements-needed-to-mitchell-lama-program.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfMTA Weekend Ridership Trends
The COVID-19 pandemic caused steep drops in ridership at the Metropolitan Transportation Authority (MTA), a trend experienced by transit systems across the country.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2027.pdfDiNapoli: Bedford-Stuyvesant is on the Rise
… The Bedford-Stuyvesant neighborhood has experienced strong … with record numbers of businesses and jobs, but the benefits have not been shared by all residents," DiNapoli … how far Bedford-Stuyvesant has come, but it also shows the challenges that remain." "As a lifelong resident of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseComptroller DiNapoli Releases State Audits
… of Finance : Controls and Accountability of Court, Trust and Bail Funds (Follow-up) (2015-F-16) An initial audit … Assets Department could not accurately account for court, trust and bail funds. The department also could not … the full, correct amount of interest to the Court and Trust accounts. In a follow-up, auditors found Finance …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… hard over the years to increase New York’s slice of the pie and these continued efforts should be encouraged.” In …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonComptroller DiNapoli Releases State Audits
… parents. Consequently, in some cases, the health and safety of children were placed at risk. State Education … costs. Department of Health (DOH): Facility Structure, Safety, and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and structural risks related to physical plant …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Opinion 88-32
… informing the public of the name, office, address, office phone number, and office hours of the town clerk. You have … an advertisement in a local newspaper stating the name, phone number, address and office hours of the town clerk. … stating the clerk's name, office address, office hours and phone number (see Town Law, §30, describing powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-26
… State Police, and if so, whether it will be equal the town's debt service on the bonds. We understand, however, that … Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … its construction are outstanding. In our view, the town's retention of such an interest is necessary to ensure that …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Business Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… to these essential special education services.” Children who are referred for special education services undergo a … and if approved, an Individualized Education Program (IEP) is developed. The services recommended under the child’s IEP … waitlists – which accounted for a total of 301 students who were waiting for services. SED acknowledged that …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themOpinion 89-57
… Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication which does not satisfy … of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third class matter and does not … conditions precedent set forth in Public Officers Law, §70-a before it can be designated an "official newspaper" of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 92-15
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability … Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' compensation determination) WORKERS' COMPENSATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Opinion 98-4
… bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure and revenue … For State agencies that do not use the Billing module in SFS to create interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… access to documentation from the Business Unit to support information that is entered into the Statewide Vendor File in … sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily available to OSC’s … Section 3.A - Vendor Registration of this Chapter for more information on adding a vendor to the Statewide Vendor File. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), … is remaining on the contract. Periodically, OSC will close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with contracts in a timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsV.2 Governance – V. Chart of Accounts (COA) Governance
… the Program Director and Managers, working in consultation with the Steering Committee. The SFS Program Governance Board … from each of the SFS Program’s areas, the Office of the State Comptroller (OSC), DOB, and agency representatives. The … and can not be aligned with a broader statewide use Tree Updates Yes Yes NOTE: Program values require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance