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Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-272023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through September 30 2024
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authoritiesDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… them better understand their community’s true financial picture. But our work is not done. The value in our system …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesControls Over Federally Funded Programs and Maximization of Federal Funding
… with children. The Division implements the WAP through a network of local organizations that provide weatherization … are necessary to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy … federal awards as soon as possible and maximize federal funding. The Division was appropriated a total of $92,317,035 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… initiative (SBTi), which are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's … Inc . Among these four, McKesson agreed to set the SBTs in line with a 1.5-degree scenario outlined in the Paris Agreement . Steel maker Cleveland-Cliffs Inc. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonPrivacy and Security of Student Data
… an individual, including but not limited to, the name or address of a student, parent, or a family member; a personal …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… the practice of the Executive and Legislature to annually renew the appropriation authority to undertake capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… 9.7 percent of all local government revenue, according to a comprehensive report on local sales tax released today … along with many towns and villages, depend on these funds to pay for essential services and operations, revealing the … across New York State,” DiNapoli said. “As we work to rebuild our economy, we must also help repair the damage …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfShareholder Resolution on Compensation of Coca Cola CEOs
Shareholders request that Coca Cola consider salaries of all Company employees when setting target amounts for CEO compensation.
https://www.osc.ny.gov/files/press/pdf/coca-cola-company-compensation-resolution.pdfVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/canisteo-243.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfCredit Card Debt in New York State, May 2018
In 2017, credit card debt in New York totaled $58.2 billion, the fourth highest amount of all states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-credit-card-debt-2018.pdfOversight of the Early Intervention Program
… delay or disability, their early years provide a critical window of opportunity to intervene. Research shows that the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-program