Search
Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfContact NYSLRS
… Answers to common questions and contact information for the New York State and Local …
https://www.osc.ny.gov/retirement/contact-usDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… York City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speakerOpinion 88-21
… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected from subdividers in lieu of the setting …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-19
… town can accept a gift of money from the citizens group to help defray legal expenses. Finally, you ask whether the town … town can accept a gift of money from the citizens group to help defray legal expenses …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… more effectively and be more accountable to the public. “My goal is to shed light on these types of entities – share … difficult for taxpayers to know how effective they are. My audits have shown an increased risk of waste and abuse by …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not … in this State that government by representation is the rule. Direct action by the electorate is the exception and …
https://www.osc.ny.gov/legal-opinions/opinion-89-31List of Agencies That Can Receive Electronic Invoices
… receive electronic invoices through the Vendor SelfService Portal …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesOpinion 92-1
… of municipal officials in connection with withdrawal of amounts retained from payments to contractors: (a) does a … of municipal officials in connection with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 95-30
The authority for public libraries to invest moneys raised by taxes and nontax moneys such as gifts
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 94 - 23
… shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Thus, section 170(1) … shall be acknowledged or proved in the same manner as a deed to be recorded. [Emphasis added]. Under section 170(2), … shall be acknowledged or proved in the same manner as a deed to be recorded. * * * Under this section, joint town …
https://www.osc.ny.gov/legal-opinions/opinion-94-23X.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeXIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or … To view or print a PDF file you need the Adobe Reader® version 5 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualXI-A.2 Purchase Requisitions – XI-A. Purchasing
… serves as the funding reservation to pre-encumber funds and reduce the agency’s available budget balance. All procurement contract types that require funds reservation prior to establishing an obligation will … the use of a requisition to pre-encumber the amount of funds required in accordance with the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies