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Opinion 92-29
… 84-20, p 26). By its literal terms, section 207-m requires only that the salary of the permanent full-time department … section 207-m quoted above and the legislative intent that only the permanent full-time head of the police department is …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… not be fiscally stressed means that a local government or school district has sufficient revenues to meet its …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… DiNapoli said. “No one should wait years for an apartment only to be passed over without explanation. Greater vigilance … Managing agents had no electronic record of waiting lists, only paper lists. In addition to missing contact information, …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 89-29
… by this Office as authorizing property acquisition only where it is necessary for a municipal purpose (1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
Whether the recording secretary of a town planning board may be employed by a local consulting engineer who represents developers in matters before the board
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… State Common Retirement Fund (Fund) that commended the Fund for its strong policies and ethical management, stating … of interest review of the New York State Common Retirement Fund Fund that commended the Fund for its strong policies and ethical management …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Barker Central School District , Cheektowaga Central School District , Dutchess County Board of Cooperative … Educational Services (BOCES) , Half Hollow Hills Central School District , Horseheads Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 1265
… of the October 2013 LLS payment and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and CSEA, provides for payment of the 2013-2014 Longevity Payment in October … Pay Period 14L). There is no direct deposit for this payment Eligibility Criteria Employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpOpinion 91-64
… that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); …
https://www.osc.ny.gov/legal-opinions/opinion-91-64EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfProgress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfMedicaid Program: Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers (2023-S-18)
To determine whether the Department of Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received services from the appropriate providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s18.pdfTown of Watertown Fire District – Procurement (2022M-155)
Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-fire-district-2022-155.pdfOversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfCompliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. The audit … To determine whether the New York City Department of Education complies with the school safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Contract Advisory No. 4
… multiple Business Unit/ Department ID combinations, but only certain of those combinations are valid for use in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewide