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State Budget Delay: Impact on Local Governments and School Districts
State Budget Delay: Impact on Local Governments and School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/0510snapshot.pdfAverage Estimated Costs for County and Town Special Improvement Districts
AVERAGE ESTIMATED COSTS FOR COUNTY AND TOWN SPECIAL IMPROVEMENT DISTRICTS
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/2024-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfOlder Adults in New York City: Demographic and Service Trends
Throughout the nation, the 65 and older population saw large growth over the past two decades as the baby boomer generation entered this age group.
https://www.osc.ny.gov/files/press/pdf/report-22-2025.pdfFiscal Stress Monitoring System – 2023-24 Not Filed and Inconclusive Schools
Fiscal Stress Monitoring System – 2023-24 Not Filed and Inconclusive Schools
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-not-filed.pdfFiscal Stress Monitoring System – 2023-24 School Districts List and Details
Fiscal Stress Monitoring System – 2023-24 School Districts List and Details
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-all-data-worksheet.xlsxImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfDivision of Local Government and School Accountability - External Peer Review
Division of Local Government and School Accountability - External Peer Review
https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdfManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up) (2024-F-16)
To assess the extent of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f16.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdfOpinion 96-15
… (judgment arising from his or her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from … we have expressed the opinion that the cost of settling a claim or action arising in connection with a function, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 95-10
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-95-10DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… has since totaled about $6 million annually. The contract called for BRC to reduce the homeless population in the … the end of its contract extension, the population count is 2,178, an increase of 18 percent over 2013. Questionable … observed seven homeless individuals, including one who was disabled, one who was creating disturbances with …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationOpinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the … the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 95-25
… of provisions of section 54-a of the State Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding … Provision of Law" (meaning of for purposes of the aid to localities budget) STATE CONSTITUTION, ARTICLE VIII, §10; …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … of information law [FOIL] within two weeks from the date of such meeting. . . ." As you are aware, FOIL permits … its home rule authority. Municipal Home Rule Law, §10(1)(i) authorizes local governments to adopt local laws, not …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Opinion 97-9
… defined in General Municipal Law, §800(2) as any "claim, account or demand against or agreement with a municipality, …
https://www.osc.ny.gov/legal-opinions/opinion-97-9