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Opinion 2001-12
… defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees) PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public Officers Law on employees of a public library: either (1) the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Town of Caroline – Renewable Energy (2013M-325)
… which is equivalent to annual greenhouse gas emissions from seven passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Division of Housing and Community Renewal Bulletin No. DH-18
… the Supplemental Pay Benefit. Affected Employees Employees in Bargaining Unit 67 who have a Workers’ Compensation accident occurring on or after 7/1/05 Effective Date(s) July … cumulative 39 weeks of disability following the date of accident. Additionally, if SIF determines the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersCentral New York Regional Market Authority – Financial Condition (2024M-18)
… losses and the unrestricted net position declining to a deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and … analysis was performed prior to buying a $2.3 million warehouse that is currently vacant and not generating any …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… received. Town officials did not maintain a complete inventory listing or monitor highway fuel usage. Key … economical way. Maintain complete, accurate and up-to-date inventory records for assets and fuel. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Signal Maintenance, Inspection, and Testing (2019-F-58)
To assess the extent of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, and Testing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f58.pdfOpinion 90-7
… W. Oliver, Esq., Deputy Corporation Counsel City of Schenectady …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… County medical transportation company was charged with stealing more than $1.8 million from the state’s … today. The company’s office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad Chaudhry, 43, is accused … County medical transportation company was charged with stealing more than $18 million from the states Medicaid …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 97-11
… or resolution promulgating its own form of annual statement of financial disclosure which is designed to assure … and employees" required to complete and file the annual statement of financial disclosure ( id .). In addition, … District of the City of New York v New York State Public Employment Relations Board , 75 NY2d 660, 555 NYS2d 659). …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to examine the internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 … State Comptroller Thomas P DiNapoli announced today his office approved 2277 contracts valued at $37 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Implementation of Selected Aspects of the Climate Mobilization Act
… with selected aspects of the Climate Mobilization Act (CMA) by the mandated deadlines. The audit covered the … with selected aspects of the Climate Mobilization Act CMA by the mandated deadlines The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a collection. … cost of an intangible asset (e.g. easements, computer software, etc) systematically over its estimated useful life. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… and account for asphalt millings (millings) inventory and sales? Audit Period January 1, 2023 – September 24, 2024 … ensure all inventory is safeguarded and all inventory and sales of such materials are accounted for. The Superintendent … account for the millings inventory or unscreened millings sales. When the millings inventory is not properly …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… the taxes on mobile sports betting totaled $727.4 million in State Fiscal Year (SFY) 2022-2023 and have continued to grow in the first quarter of the current fiscal year, according to … the New York State Gaming Commission noted a 26% increase in problem gambling-related calls to the Office of Addiction …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingAfton Central School District – Fund Balance Management (2023M-18)
audit, school district, fund balance management, afton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/afton-central-school-district-2023-18.pdfEastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS).
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2020-18.pdfLehman College: Controls Over Bank Accounts (Follow-Up) (2017-F-18)
To determine the extent of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank Accounts (2014-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f18.pdfContinuing Crisis: Drug Overdose Deaths in New York
… has grown substantially worse. In 2021, the number of deaths surged to nearly 107,000 nationally and more than … core of this crisis is a shocking rise in opioid-related deaths, which grew by almost 300 percent between 2010 and 2020 to comprise 85 percent of all drug overdose deaths in New York in 2020. In recent years, the increase has …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkCompliance With School Safety Planning Requirements (Follow-Up)
… With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New York State Safe Schools …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow