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Opinion 91-53
… salary fixed for the office of deputy supervisor is not required to be listed in the notice of hearing on the … Town Law, §27(1) provides that the town board shall fix, from time to time, the salaries of all town officers and … or otherwise prohibited by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … payment for appropriate expenses or if program goals are being met. Moving forward, as the state continues to invest …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
New Yorks Clean Energy Fund CEF established in 2016 to help New York reach its clean energy goals has made good progress on reaching its goals for distributed solar capacity and leveraged funds but is behind in meeting its energy efficiency targets for 2025
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… Inc. (NYSE: SWY) — the second largest grocery chain in the U.S. — has agreed to give preference to suppliers of … palm oil and set a goal of using only sustainable palm oil in all of its Safeway-brand products. As a result of the … DiNapoli said. "Shoppers don’t see where the palm oil used in hundreds of products comes from, but often it’s harvested …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… the audited program has concluded, the lessons learned can provide valuable insights for successor programs such as …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… and bank records, estate files, Surrogate’s Court records, payroll records, and other pertinent documents. Additionally, …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… government workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the … remain understaffed, resulting in critical services being impacted, according to a new report released today by … of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… of New York Mortgage Agency (SONYMA) has boosted lending and programs for minority households and economically disadvantaged communities, increasing its share of loans provided to low-income and minority borrowers over the last 10 years. However, wide racial and ethnic …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowAvoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Financial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6) 180-Day Response
To determine whether the New York City Industrial Development Agency has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed; and whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6-response.pdfMetropolitan Transportation Authority: Ridership Trends - January 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2010.pdfGetting the MTA Back on Track - August 2010
The Metropolitan Transportation Authority (MTA) is responsible for operating the largest mass transit system in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-summary-report.pdfCybersecurity Month Software Management
Learn about software management practices that you can implement in your municipality to help mitigate cybersecurity threats.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-software-management-10-11-22.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2021
Since the start of the COVID-19 pandemic, the MTA has been in a state of existential crisis.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2022.pdfNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfTown of Seneca Falls - Procurement (2018M-143)
Determine if goods and services were procured in accordance with the Town’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/seneca-falls-2018-143.pdfTown of Cicero - Procurement (2020M-8)
Determine whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/cicero-2020-08.pdfBrewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/brewster-2019-235.pdf