Search
Fare Evasion
… (Transit) and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors (Board), and whether the MTA has taken …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionPassenger Vehicle Fleet Management
To determine what steps the Office of General Services OGS has taken to manage the States passenger vehicle fleet and to determine whether agencies have con
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 89-47
… 172-d, 173, 176(27), 181: A town board may, after a public hearing, adopt a resolution dissolving a fire … section 172-d of the Town Law, a town board may, after a public hearing, dissolve a fire protection district and add … the board of fire commissioners to establish, after a public hearing, zones of assessment within the fire district. …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 88-67
… We also note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or … law partner as village attorney as being contrary to public policy, we nonetheless suggest that the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Open Educational Resources
… reduce textbook costs. CUNY’s Office of Library Services (OLS) is tasked with providing the oversight and … or unaware of how to participate in the OER program. While OLS performs outreach to encourage OER adoption across …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesState Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … controls, such as independent review of his work. In addition, the company’s audit committee has not adopted … the audit of the town, village money was found deposited in a town account. The audit of the village revealed cash …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-7
… with the corporation and to audit claims and approve payments made under the contracts (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … or welfare benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 93-14
… owners who are precluded from receiving services paid for with ad valorem levies). Once a county sewer district has … the extension of a village water system financed in part with general village taxes. The Pierce court concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-93-14MetroPlus Health Plan: COVID-19 Enrollment Trends
… plan offered through NYSOH, experienced the largest growth rate of all plans at 44 percent (see Figure 2). In late …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 2010-3
… 3 the contract may not provide for the town to make payments in addition to the sum specified for any additional …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Member Contributions
… requiring an employer to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new … John Smith does not have reported earnings for SFY 2021–22. John’s contribution rate is still based on the … requiring an employer to offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new …
https://www.osc.ny.gov/retirement/employers/member-contributionsFairport Central School District - Payroll and Employee Benefits (2023-118)
Determine whether Fairport Central School District (District) officials accurately paid employees and properly calculated employees’ leave accruals
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fairport-central-school-district-2023-118.pdfHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
Determine whether Highland Falls-Fort Montgomery Central School District (District) officials adequately managed and secured network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highland-falls-fort-montgomery-2021-145.pdfWhitesville Central School District – Information Technology (2021M-22)
Determine whether Whitesville Central School District (District) officials adequately secured access to the network and information systems.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesville-central-2021-22.pdfProperty Tax Cap Reporting for School Districts Presentation
Please print out the Property Tax Cap Reporting for School Districts presentation to follow along with webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-reporting-for-school-districts-presentation.pdfIrvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/irvington-union-free-school-district-2022-89.pdfLyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfBradford Central School District – Online Banking (2022M-102)
Determine whether the Bradford Central School District (District) officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bradford-central-school-district-2022-102.pdf