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Opinion 89-35

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …

https://www.osc.ny.gov/legal-opinions/opinion-89-35

Town of Le Roy – Purchasing (2014M-106)

… the Board ensured that claims were properly itemized and supported prior to payment and that those goods and services were procured in accordance with the adopted … the Board ensured that claims were properly itemized and supported prior to payment and that those goods and ser …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Oversight of Certified Homeless Shelter Food Services

… larger-scale shelter facilities (shelters serving ten or more families or 20 or more single adults) and is responsible for inspecting them and …

https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-services

Le Roy Central School District – Reserve Funds (2022M-110)

… pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education (Board) and … Determine whether the Le Roy Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… were maintained, they did not ensure required annual audits were completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Town of Alden – Town Supervisor (2024M-105)

… Town of Alden (Town) Town Supervisor (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town Board … the Town of Alden Town Town Supervisor Supervisor prepared and maintained complete and accurate accounting records and …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105

DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY

… of nationals from 19 countries. International students pay full tuition and other costs; as such, their payments are an … by potential declines in international students whose full tuition payments act to subsidize charges paid by New …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-ny

IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants

… as a source, the GSA issues an annual Assistance Listing Number (ALN) formerly the Catalog of Federal Domestic … categorized by the federal administering agency. These ALN numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The ALN numbers represent, in most instances, the primary source for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended

State Comptroller DiNapoli Statement on Death of Robert Slaughter

… "My heart goes out to Congresswoman Slaughter and her family … loving and committed couple could accomplish together. My thoughts and prayers go out to Louise and her family." … My heart goes out to Congresswoman Slaughter and her family …

https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughter

Real Property Portfolio

… holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner … projects resulting from the acquisition and disposing of properties align with ESD’s mission and include developing … construction, and environmental planning. Most of ESD’s properties are owned and managed by individual ESD-owned …

https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolio

Oversight of Child Protective Services

… Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there is reasonable … more accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time OCFS maintains call recordings from the SCR may limit its ability to …

https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-services

Avoca Central School District – Payroll (2025M-14)

… report must be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14

Village of Mexico – Financial Management (2023M-170)

Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed fund balance.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/mexico-village-2023-170.pdf

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials developed and managed a comprehensive investment program.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamilton-fulton-montgomery-boces-2023-116.pdf