Search
Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerVillage of Clinton – Financial Management (2014M-316)
… to bank balances monthly and establish and maintain receivable control accounts for real property taxes and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Clarendon – Justice Court Operations (2013M-362)
… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Chestertown Fire District – Claims Processing (2016M-387)
Chestertown Fire District Claims Processing 2016M387
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Opinion 90-22
… (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or … has the requisite authority to invest those moneys absent any contrary specific statute, regulation or judicial …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 95-12
… GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 … include State or federally chartered savings banks. The term "national banking association", as used in General … of public funds by General Municipal Law, §10(3). The term "bank," as used in sections 10 and 11, is defined to …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers … program as of January 2025. The City reimburses the State for its local portion that has been capped since 2015 (see … eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of immigration status. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Agencies Bulletin No. 871
… has extended Military Leave Benefits through December 31, 2009 in response to the continuing need for New York … category at any time between January 1, 2008 and December 31, 2009 shall be calculated as follows: 2008 Those employees … category based on the employee's State salary (base pay plus Location Pay plus Geographic differential) as of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipendsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… by interest income on transactions, due to federal fund rate increases. The gains were offset, however, by increased … increase, 19,400 jobs added). Utah had the highest growth rate of any state at 40.5% (3,000 jobs added). The average … will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … district employees from using district-purchased assets for personal use, he directed the manager to purchase food totaling approximately $1,300 for a private, personal event. Without the superintendent’s …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 94-14
… projects or rather, would be new projects (cf. Albert Elia Building v New York State Urban Development, 54 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-14New York’s Economy and Finances in the COVID-19 Era
… Black or Hispanic, according to Bureau of Labor Statistics data. As shown in the chart below, the average annual wage in … span starting in the last full week of March, when initial claims averaged more than 368,000 per week. Such first-time … nearly $414 billion, included $85 billion in unemployment compensation as well as an unspecified amount of economic …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Facilitated Programs to Assist Small Businesses
… to small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The … “unlock economic potential and create economic security for all New Yorkers by connecting New Yorkers to good jobs, … to financial organizations that will provide financing for their business. However, while SBS’ monitoring of these …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… to 390,165 during the same period. All other services made up less than 15% of trips in June 2023. Service Issues Amid … October 2016 through July 2023, primary carriers picked up their passengers in 15 minutes or less of the scheduled … July 2022 through July 2023, primary carriers failed to pick up a scheduled passenger an average of less than one for …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in … in the number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli Announces New $7 Million Investment in Northern Ireland
… safeguards. The Fund previously invested in Crescent Capital , a Belfast-based venture capital fund …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 88-59
… justice, it shall also have an acting justice who shall serve when requested by the village justice or in the absence or inability of the village justice to serve." [Emphasis added] Although your inquiry does not … within a fund or by borrowing pursuant to the Local Finance Law (Village Law, §5-520[4]). In this regard, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 98-17
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and … indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Opinion 93-3
… undergo physicals at district expense (1982 Opns St Comp No. 82-204, p 259; 21 Opns St Comp, 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-30
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … that bear on the issues discussed in the opinion. [edited for publication] COUNTY CLERK -- Fees (amount of index fees … that the courts may not supply by construction words or phrases which were omitted from a statute. Where, …
https://www.osc.ny.gov/legal-opinions/opinion-94-30