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Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… created to carry out EO 88, and in April 2020, BuildSmart 2025 expanded upon the original program, setting new objectives equivalent to a 34% reduction in energy usage from the baseline of State Fiscal … September 28, 2023, were to determine whether the 20% reduction in energy use required by EO 88 was achieved by …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followOpinion 88-55
… fire company which constitutes the village fire department to submit its books and records pertaining to receipt and expenditures of the proceeds from fire protection contracts and fund raising to the village board for audit, the village board may make … Whether a village has authority to audit or require the audit of the books and records of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… overtime costs. Additionally, video from surveillance cameras found that security officers who were assigned to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… failed to adequately monitor project approvals or results, according to audits issued today by New York State Comptroller Thomas P. DiNapoli. “When … counties failed to adequately monitor project approvals or results according to audits issued today by New York State …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyUnified Court System Bulletin No. UCS-240
… Non-Judicial Employees Bargaining Unit 86, 88, CT Background Chapter 400 of the Laws of 2014, which … and Unrepresented employees in Bargaining Units 86, 88 and CT. Per correspondence issued by the UCS Executive Director … of Contract Bonus Payment (Bargaining Units 86, 87, 88, CT) will be paid in Administration Pay Period 26L, paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentOpinion 2002-9
… or statutory obligation by a municipality before funds can be paid to, or expended on behalf of, private individuals …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… not reimburse the organization for his personal use of an official vehicle in a timely manner. Both audits found lax … questionable spending.” The OTB was formed in 1973 and is owned by 15 participating counties and the cities of … Rochester Americans games, as well as area concerts. It is aimed at increasing OTB patronage and game play. The New …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksTown of Owego Fire District – Board Oversight (2013M-26)
… 2011, to December 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, … the Treasurer paying those claims. The Board did discuss many purchases prior to those purchases being made, thus … of fuel delivered to two of the three District fire stations. Key Recommendations Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, … The purpose of our audit was to determine whether District controls are adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mComptroller's NYS Common Retirement Fund Responsibilities
… for the Retirement System Investment Advisory Committee Real Estate Advisory Committee Actuarial Advisory Committee Audit … the Inspector General General Investment Policy Placement Agent Disclosure Policy and PAFD Addressee List Policy on …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesAnnual Assessment of Market Orders for 2015 and 2016
… was responsible for the administration of all farm product market orders, except those involving dairy products. Each specific market order is established in …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… its homeless outreach services contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand … 2015 through February 4, 2019. About the Program The MTA is North America’s largest transportation network, serving a … served as intended and that outreach is being directed to where it is needed most. Penn Station is the responsibility …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
State tax receipts totaled $858 billion through three quarters of the State Fiscal Year SFY 202526 $23 billion higher than estimates released in the Division of Budgets DOB MidYear Update to the Enacted Budget Financial Plan
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberOpinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… remained near zero even after students returned to in-school instruction, and have stayed low. The report examined … data from the New York State Education Department’s (SED) School Safety and Educational Climate (SSEC) report. … or cyberbullying incidents. Nearly one in five public secondary schools (17.8%) and nearly half of all public …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseOpinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You indicate … Whether the compensation of an appointive town assessor may be temporarily increased …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4State Police Bulletin No. SP-242
… corresponding to the degree as follows: Associate Degree $250 Bachelor’s Degree $500 Graduate Degree $750 The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentState Police Bulletin No. SP-231
… corresponding to the degree as follows: Associate Degree $250 Bachelor’s Degree $500 Graduate Degree $750 The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-payment