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Opinion 91-8

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … this purpose, a "contract" includes any express or implied claim, account or demand against or agreement with a … pecuniary benefit as a result of the contract in the form of, inter alia , interest payments (see General …

https://www.osc.ny.gov/legal-opinions/opinion-91-8

Village of Shoreham – Board Oversight and Justice Court (2017M-152)

… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152

DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services

… Too many seniors are waiting months on the New York City … “There are nearly two million senior citizens in our city, many of whom are among our most vulnerable residents,” … Too many seniors are waiting months on the New York City …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-services

DiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November

… from 0.6 percent in Wayne to 26.4 percent in Cayuga. New York City had a 6.5 percent, or $43 million decline, … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-november

State Comptroller DiNapoli Releases Municipal Audits

… (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 …

https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-audits

Little Falls City School District - Financial Condition Management (2019M-67)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

DiNapoli Releases Bond Calendar for the Third Quarter

… the planned sale of obligations for the state, New York City, and their major public authorities during the third … coordinate the borrowing activities of the state, New York City and their respective public authorities. All borrowings … money borrowings are expected to include the following: City of New York – a bond sale of up to $800 million in …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarter

XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management

… use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for Quick Contract … • The List of Preferred Source Offerings was checked, and the Preferred Source Guidelines were followed. • The … for offerings that meet the agency’s form, function and utility, where required. • The Method of Award was an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipment

Fiscal Oversight Responsibilities of the Governing Board

The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-012424.pdf

Fiscal Oversight Responsibilities of the Governing Board

This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements. We will also provide resources available to assist in these oversight activities.

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-responsibilities-governing-board-041223.pdf

Fiscal Oversight Responsibilities of the Governing Board

This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.

https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdf

Management of the Student-School Matching Algorithm (2022-N-7)

To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdf

Oversight of the Educational Opportunity Program (2024-S-2)

To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdf

Fiscal Oversight Responsibilities of the Governing Board

https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdf

Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9)

To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f9.pdf