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Opinion 90-27
… for the establishment of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and … of functions or duties in a county with an alternative form of government). However, given the requirement that each … (§90 et seq .), which governs the conduct of referenda on petition in towns, is applicable "[w]henever this chapter …
https://www.osc.ny.gov/legal-opinions/opinion-90-27NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… are responding to global warming’s unprecedented challenge with a business-as-usual approach,” DiNapoli said. “It’s time … Common Retirement Fund is currently participating in a study, conducted by Mercer with other global institutional investors, to study the impact that various climate change scenarios could …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 91-58
… bear on the issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the … of express statutory authority, a city may not conduct an advisory referendum on the question whether to grant site … program. You ask whether a city may conduct an advisory referendum on the question of whether to grant site …
https://www.osc.ny.gov/legal-opinions/opinion-91-58Medicaid Drug Rebate Program Under Managed Care (Follow-Up)
… audit report, Medicaid Drug Rebate Program Under Managed Care (Report 2014-S-41 ). Background The State’s Medicaid program provides a wide range of health care services to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, New York has been able to …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followState Agencies Bulletin No. 446
… deposit records. Enrollment Requirements Employees may call 1-877-NYSAVES or access the website at www.nysaves.org … an enrollment form will be mailed to employees who call 1-877-NYSAVES. Upon completion and signature this form … payroll office. Agency Actions Notify employees to call 1-877-NYSAVES or access the website at www.nysaves.org …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsShoreham-Wading River Central School District – Capital Assets (2025M-23)
… the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Application for Oil Spill Damage Claim (AC-2231)
If you are the victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss.
https://www.osc.ny.gov/files/about/pdf/oil-spill-ac-2231.pdfAnthem Blue Cross – Coordination of Benefits with Medicare (2023-S-30)
To determine whether Anthem Blue Cross coordinated benefits to properly pay claims for NYSHIP Empire Plan members with Medicare coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s30.pdfSUNY Bulletin No. SU-228
… not processed automatically. Affected Employees Employees in the State University Professional Services Negotiating … – BU08 who met the eligibility criteria, except employees in the following titles: Title Job Code Assistant Instructor … provides for a $500 increase to basic annual salary in 2015. Effective Date(s) The 2015 Chancellor’s Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentRecent Trends and Impact of COVID-19 in the Bronx
… Bronx particularly vulnerable. Indeed, the Bronx was hit hard by the pandemic — harder than the other boroughs … citywide with similar characteristics were also hard-hit. The Bronx had the City’s highest rates of … Major index crime in the Bronx (which includes murder, rape, felony assault, robbery, burglary, grand larceny and …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxDiNapoli: Post-Pandemic Unemployment in NYC Persists for Some Demographic Groups
… groups, particularly for youths and Blacks, according to a report released today by State Comptroller Thomas P. … education and citizenship status. As of December 2025, leisure and hospitality, wholesale trade, other … up from 4.7% the prior year. While the health care and social assistance industry has led citywide job growth over …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-post-pandemic-unemployment-nyc-persists-some-demographic-groupsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District Florida Union Free School District and the PalmyraMacedon Central School District
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there … that is contributing to the consolidation and the loss of farms. Policymakers must consider the ways in which state …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … today by New York State Comptroller Thomas P. DiNapoli. The report assesses the district’s progress with implementing recommendations … The East Ramapo Central School District continues to face …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… MTA will be forced to put off badly needed investment in expansion and improvements to the system. Those choices will … and Signal Modernization, $5.65 billion. Network Expansion: Second Avenue Subway (SAS), $5.23 billion. … inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal partners to move …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… modeled on one of the Fund's existing indices of domestic stocks, the Russell 1000. In January 2018, DiNapoli announced …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfOnline and Computer-Aided Training – Travel and Conference Expense Management
… requirements of their staff. Using online training methods can be a convenient and economical way to train staff and … Using online training methods can be a convenient and economical way to train staff and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingCost-Effective Investments in Children at Risk, February 2011
Programs focused on children at risk of becoming delinquent have demonstrated effectiveness in preventing them from entering the juvenile justice system.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investments-2011.pdf