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Opinion 97-11
… on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to establish financial disclosure … §§800(4), (5), 810(1), (3), 811(1); Public Housing Law, §36: Article 18 of the General Municipal Law does not … created (see Public Housing Law, §3[2]; see also 1988 Opns St Comp No. 88-64, p 126). Therefore, it has been our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Borough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsOversight of Drug Disposal
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) programs … To determine whether the Office of Addiction Services and Supports programs and the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalOperational Training and Medical Assessments of Train Crews (Follow-Up)
… in a yard or terminal; prepare trains for road service and switch cars in the yards; and learn the components of a train … hearing tests. We issued our initial audit report on March 1, 2018. We found that Transit was not in compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, … million compared to last year. Although the first quarter of 2020 was relatively strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 percent statewide …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownState Agencies Bulletin No. 1189
… EMPLID to the NYS EMPLID will occur over the Veteran’s Day Holiday weekend (Friday, November 9 – Monday, November 12). … OSC will transition from using the Social Security number as the EMPLID in PayServ to using the NYS EMPLID, a … the SSN currently found in the Emplid field [Employee Id] in all PayServ tables. The Social Security number will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedNew NY Broadband Program
… Objective To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its … through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programState Police Bulletin No. SP-259
… All employees in the State Police Investigators Unit (BCI) – BU62 represented by NYSPIA who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitFarmland Protection Program
… protection plans Land Trust Planning Grants (LTGs) – award State assistance to land trusts for activities that … of farmland, involving almost 400 farms between 2005 and 2023. While AGM effectively fulfills its responsibility in … funds equally across regions, without considering these regional factors, may contribute to delays in awarding grant …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… state law was changed to encourage state agencies to buy local and track how much the state was spending on food," … not always given the necessary guidelines or training to buy more locally produced foods. With changes put in place …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersOversight of Language Access Services
… the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited … York City Department of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to protect and promote the health of over 8 million New …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesCUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… are a vital part of the state’s economy and our local food supply, and we need policies that strengthen, not … at grocery stores, farmers markets and for purchases by food banks, resulting in a loss of markets for farms. Tariffs … New York dairy exports declined by as much as 12% in the first half of 2025 vs. 2024, and U.S. soybean sales to China …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and found that despite high availability, one in four households had no cable, fiberoptic (FTTP) or digital subscriber line (DSL) internet subscription as of 2023, with the Bronx having the highest share of … DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many households still …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycTown of Plainfield – Road and Equipment Maintenance (2016M-307)
… details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Oversight of Complaint Activity
… marketing practices, billing issues, and items related to life support equipment. Key Findings The Department … by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure or poor … Key Recommendations Develop a process to track global complaints that ensures accountability for Department …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… 30, 2021 Edition While Some New York Industries Are on the Path to Recovery, Others Are Not Job losses from the pandemic and the ensuing economic shutdown were swift and … deep: employment in New York declined by nearly 2 million jobs from February to April 2020. New data released by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021CUNY Bulletin No. CU-678
… fiscal year ending 2019-20 and the fiscal year beginning 2020-21, the PayServ chart of accounts must be updated to reflect the 2020-21 budget references where appropriations and … Effective as of Institution pay checks dated July 2, 2020. OSC Actions OSC Payroll will begin June Lapsing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not Reflect New York City Residence. Home Address is a P.O. Box. Background New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers to read the fine print on gift cards … New York State Comptroller Thomas P DiNapoli today urged New Yorkers to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-season