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Opinion 95-12

… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered … MUNICIPAL FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally …

https://www.osc.ny.gov/legal-opinions/opinion-95-12

Compliance With Special Education Requirements – Evaluations

… assessments) to be completed within 60 calendar days of receipt of parental consent unless extended by mutual …

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluations

Opinion 94-10

… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village … Whether a town may establish a joint human rights commission for the portion of the town located …

https://www.osc.ny.gov/legal-opinions/opinion-94-10

Opinion 89-44

… COMPTROLLER -- Justice Court Fund (reporting requirements for acting village justices) VILLAGE LAW, §§3-301(2)(a), … whether or not they received moneys during the month for which they are reporting. You ask if acting village … Justice Court Fund of the Office of the State Comptroller for those months during which they did not preside as a …

https://www.osc.ny.gov/legal-opinions/opinion-89-44

Opinion 95-2

… LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" … to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …

https://www.osc.ny.gov/legal-opinions/opinion-95-2

Opinion 93-6

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … function which would be the subject of the agreement (see, NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. … General. February 22, 1993 Cornelius F. Healy Deputy State Comptroller …

https://www.osc.ny.gov/legal-opinions/opinion-93-6

State Agencies Bulletin No. 1892

… Employees Employees meeting the criteria as explained in this bulletin are affected. Effective Dates Effective … must notify employees who meet the criteria outlined in this bulletin. Summary of Changes To date, the IRS has … This procedure does not apply to NRA students from India. Supplemental Wage Withholding OSC uses the Aggregate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021

XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)

… requiring an expenditure credit (whether via Refund of Appropriation, General Ledger Journal Entry or AP Journal … New Analysis Type of ‘REF’ To transfer the expenditure costs from the NYS01 … Ledger Journal Entry (“GLJE”) with an analysis type of ‘REF’ on the old NYS01 project line crediting the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id

Mitigation for Extreme Weather Conditions and Flooding

… more extreme precipitation events, coastal storms and storm surges, flooding, and, in the longer term, rising sea levels. Severe winter weather can create hazardous travel conditions … to suspend service. Metro-North has developed a Winter Storm Plan and a Coastal Storm and Hurricane Plan, …

https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-flooding

New York State Artificial Intelligence Governance

… growing and benefiting business, it is also giving rise to a host of unintended consequences. AI systems create unique … The U.S. Government Accountability Office noted that a lack of transparency reduces effective oversight in … ITS issued the Acceptable Use of Artificial Intelligence Technologies policy (AI Policy), providing guidelines and …

https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance

Medicaid Program – Managed Long Term Care Premium Rate Setting

… of Health (Department) with complete and accurate Medicaid cost information and whether the Department … 1, 2013 to March 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded … For the State fiscal year ended March 31, 2016, New York’s Medicaid program had approximately 7.4 million enrollees and …

https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting

Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees

… To determine whether the Transit Adjudication Bureau of New York City Transit performs its responsibilities in an … for processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers a respondent the …

https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees

Oversight of Transportation Services and Expenses

… Objective To determine if the Department of Corrections and Community Supervision … To determine if the Department of Corrections and Community Supervision has …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expenses

Health, Safety, and Accessibility in District 75 Schools

… environment that is Americans with Disabilities Act (ADA) compliant for students attending District 75 schools. The … unhealthy conditions and to conditions that are not ADA compliant. Conditions we identified included: Peeling paint … schools. Ensure that District 75 school buildings are ADA compliant and accessible. Work with District 75 schools and …

https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schools

City of Newburgh – Budget Review (B23-6-9)

… a tax levy no greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors

… services has increased, thousands remain on waitlists for in-home care, meals and other essential support, and data … an obligation to support seniors who need and qualify for in-home, meal or other support services,” DiNapoli said. … demand for NYSOFA services has exceeded the availability, meaning seniors who would otherwise qualify for services are …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniors

State Comptroller DiNapoli Releases Audits

… expenditures totaling $2.9 million. The audit found that, by design, the office does not monitor shelters’ costs … significant risk of improper reimbursements, as evidenced by this audit, which identified $26,123 in costs claimed by Rescue Mission that were improperly reimbursed. The office …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases State Audits

… did not adequately restrict CUNYfirst users’ access to ensure that individuals only had appropriate roles assigned. For example, a student had access to a business application that students normally cannot … Also, a student employee had unauthorized grade change capability. For the period January through May 2015, …

https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits