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Opinion 90-10
… of the town board (General Municipal Law, §239-x[1][g]). General Municipal Law, §239-y(2) authorizes a town … York ) 69 NY2d 211, 513 NYS2d 349, affd 487 US 1, 108 S Ct 2225; Consolidated Edison Company v Town of Red Hook , 60 …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… community-based long-term care (CBLTC) for more than 120 days. After the initial assessment, MLTC plans were … number of CBLTC services, and the Department did not have a process to monitor that enrollees were properly …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followSUNY Maritime College Review of PCard Transactions and TCard Expenses
… are responsible for making PCard transactions. The card is used to purchase business related goods and services … are within the guidelines of New York State’s Procurement Card program. The cardholder’s supervisor must review the monthly card statement and receipts and authorize those charges by …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesTown of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of New Hudson Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34NYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… properly manage its workforce can also tarnish its public image, make it more difficult to retain and recruit …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… low ridership levels and shift service to meet changes in demand.” Even through ridership remains well below 2019 … or maintenance and reduced capital spending are all on the horizon without additional contributions from the MTA’s … weekdays than weekends. Commuter rail ridership was at, or near, pre-pandemic levels on weekends in June, but weekday …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandState Agencies Bulletin No. 1933
… review the employee’s increment code and if necessary, contact OSC using the Payroll Earnings mailbox to request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpEconomic and Demographic Trends – 2022 Financial Condition Report
… percent). Tennessee had the highest (8.6 percent), while Alaska had the lowest (0.3 percent). The financial activities …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… office employs more than 200 assistant district attorneys, criminal investigators and support staff. The District …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A … life of more than one year. It can include everything from furniture, computer equipment, vehicles and machinery to … and account for all of the Districts capital assets As a result the District has an increased risk that its capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… largest retail license types (On Premises Liquor, Grocery Store Beer, and Liquor Store). Between April 2014 and June 2016, the Authority …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by municipalities within New York State? … Model Code of Ethics for Local Governments Frequently Asked Questions …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month record … Requirements of the record of activities ROA for elected and appointed …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesComptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 96-9
… procedure prescribed in the agreement. May 13, 1996 John J. Jablonski, Chief of Police Village of Hamburg 1 In …
https://www.osc.ny.gov/legal-opinions/opinion-96-9National School Lunch, Breakfast Programs – Federal Funding and New York
… and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education (DOE) receiving more … school day. FY 2024, City schools served 788,000 meals daily, up 3 percent compared to FY 2023 (see Figure 2). In … of Education Average Breakfasts and Lunches Served Daily Sources: NYC Mayor's Management Report; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsEnding Your Membership – State Police Plan
… Once you join, there are five ways your membership can end: If you are not vested and you leave public employment for seven … withdraw your membership ; If you transfer your membership to another New York State public retirement system; If you …
https://www.osc.ny.gov/retirement/publications/1518/ending-your-membershipEnding Your Membership – Special 20- and 25-Year Plans
… If you leave public employment and voluntarily withdraw your membership ; If you transfer your membership to …
https://www.osc.ny.gov/retirement/publications/1517/ending-your-membershipComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): United … in September 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department of … UHC remit to the department the $694,227 in rebate and discount revenue identified by the audit, and fully comply …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-audits