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Opinion 95-9
… the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New York City’s economy is strong today and shows no signs of slowing,” said DiNapoli. “The city deserves credit for … its efforts to narrow them.” The city projects budget gaps of $1.5 billion in FY 2017 and $1.9 billion in FY 2018, which …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthOpinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … contains substantially the same provisions. Subdivision 2 of section 189-a of the Town Law sets forth joint meeting, … in the proposed joint fire district (cf. Town Law §2, defining a town; compare Town Law §170[1], generally …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 2002-14
… of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), 4-412(3)(3), 5-524: A village may incur reasonable expenses for the primary purpose … of pursuing a settlement of a claim against the village for property damage, even though work performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, the State Attorney … contract. ESDC only provided details about Start-Up NY, a tax free incentive program for businesses affiliated …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… Receipt Period Receipts Transferred to State Treasury 1st through 15th day 1st day of succeeding month 16th through 31st day 15th day of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the … or $767.9 million, from the same period last year. "New York faces serious fiscal challenges. Projected budget … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksCaucus 2026: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2025 Year in Review 2025 Year in Review, December 2025 New Yorkers’ Financial Snapshot, December 2025 Federal …
https://www.osc.ny.gov/reports/caucus2026Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … maintenance, and disposition of non-revenue service vehicles (vehicles) in the fleet. These vehicles are used for purposes … report Management and Maintenance of NonRevenue Service Vehicles 2020S31 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followLocal Government – 2022 Financial Condition Report
… years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 billion) for local governments not … in real property taxes, representing over 53 percent of total revenue for each class; villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight of Nurse Licensing
… effectively prevents independent audit oversight of the complaint investigation process.) The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… State-operated facilities) and indirectly (through service providers). OMH offers, among other programs, the Supported … total $109,987 and include expenses related to vehicle and pension costs. In addition, we also identified $216,262 in … Program participants. Key Recommendations Ensure service providers visit each client in their home at least once every …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and … that received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 … enrolled, eligible, and benefiting from the 480a and 480 Programs; and that management plans are followed, adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOversight of Juvenile Justice Facilities
… operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for … its Division of Juvenile Justice and Opportunities for Youth (DJJOY), is responsible for the operation and oversight … juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOversight of the Early Intervention Program
… the Program When a child has a developmental delay or disability, their early years provide a critical window of opportunity to intervene. Research shows that the earlier a … Generally, after referral, children should be evaluated by qualified professionals through a multidisciplinary …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA … Transit Transit identified potential damage to its system and developed plans to mitigate the effect of extreme weather …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsSelected Aspects of Capital Program Project Management
… for financing the plan. Each capital program is broken down by agency (e.g., Transit). The 2015-2019 MTA Capital … to verify the number and title of employees on site on a daily basis, determine whether they are authorized to be on … should be recorded. Cross-reference payroll documents to daily access reports. Ensure all Assessments are performed …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementSignal Maintenance, Inspections, and Testing
… 2,345 devices that were on the Signal Device Master List but were not inspected by a Supervisor during this … different types and cost per unit. Using the lowest unit price provided by NYCT, the potential total cost of the units …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testing