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City of Yonkers – Budget Review (B22-6-6)
… of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in the … assessment on a given property to reduce its assessment. Police overtime costs could potentially be over budget by as … changes in procedures to reduce firefighting and police overtime expenditures. Review the estimate for …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Newburgh – Budget Review (B6-13-21)
… its 2015 budget. The City’s proposed budget complies with the tax levy limit. Key Recommendation Review projected …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Village of Catskill – Financial Condition (2014M-134)
… Ensure that the required annual financial report is filed with OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Amsterdam – Budget Review (B25-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Oversight of Weights and Measures Programs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met and … procedures, and guidelines to ensure uniformity in the conduct of the inspections and the enforcement of the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followOpinion 88-73
Whether a town of the second class may establish a capital reserve fund for improvement district purposes
https://www.osc.ny.gov/legal-opinions/opinion-88-73Vendor File Advisory No. 12
… the Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct … deposit information. Agencies must cease distributing Forms AC3274-S Update Vendor Name, AC-3327-S Update Primary …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationOpinion 2004-7
… properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, … owners in adjoining towns who are permitted to use water from the district. Under section 198(3)(d), the county governing board is required to levy the amount of the delinquent water rents …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Selected Aspects of Toll Collections
… New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance … of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using … have identified key risks and created processes to address those risks. Other agencies have not created any …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceDiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… in our city and across the Finger Lakes as well as for drawing attention to the challenges we face in the region. As … Comptroller DiNapoli for visiting our great facility and drawing attention to our efforts to help boost the Finger … also plays a significant role in the region’s economy, drawing visitors to the area’s scenic lakefronts and gorges …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesUnified Court System Bulletin No. UCS-186
… the discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … the discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceUnified Court System Bulletin No. UCS-331
… 2023 Affected Employees: Employees represented by NYSCOA in Bargaining Unit SR are affected. Effective Dates: … At the request of NYSCOA, OSC will identify employees in Bargaining Unit SR with dues (Deduction Code 243) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-331-new-york-state-court-officers-association-nyscoa-dues-decreaseImplications for the Future – 2023 Financial Condition Report
… to Federal Reserve Bank actions, and global uncertainty. In New York, lagging employment and labor force recovery … 2023, the State had regained only 93 percent of jobs lost in March and April 2020. The rate of job gains has also … lagged, only one-third the rate of the rest of the nation in the first seven months of 2023. The Importance and …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-futureDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… have more than one CIN assigned to them, but only one CIN should have active eligibility at a time. DiNapoli’s auditors … CIN cases that shows the status of each case and can be shared among all the stakeholders in the duplicate CIN … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsLongwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16DiNapoli: MTA Faces Growing Risks to Its Capital Funding
New York state helped stabilize the MTAs finances last year but its capital program for maintaining and upgrading the regional transit system faces significant delays due to funding issues which may also pressure its next capital plan according to a report released today by State Comptroller Tho
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly … nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required by the … During the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Agencies Bulletin No. 767
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … regulations require employees eligible for advance payment of Earned Income Credit to file a new Form W-5 Earned Income … family size are met. Eligible employees have the option of receiving advance payment of Earned Income Credit directly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditOpinion 2007-2
… ” (emphasis added) (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822). Therefore, since prior to … to the public” (Bill Jacket, L 2005, ch 180, Budget Report on Bills re: S. 5822, supra ). 4 Prior opinions, to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2