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Advanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42)
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42.pdfAn Economic Snapshot of the Bronx - July 2018
The Bronx is the northernmost of New York City’s five boroughs and home to nearly one-fifth of the City’s population.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2019.pdfNot-For-Profit Prompt Contracting Annual Report - 2025 Calendar Year
Not-for-profit organizations provide a variety of services to New Yorkers including child care, healthcare education, social services, the arts and more.
https://www.osc.ny.gov/files/state-agencies/contracts/2025/pdf/prompt-contracting-report-2025.pdfMitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)
To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available fund balance. In addition, … financial plan. The Comptroller’s recommendations also call on city officials to: Ensure the city’s accounting …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/pdf/information-for-town-officials.pdfOpinion 91-11
… appoints the city engineer with the consent of the common council. You also advise that the mayor's term of office is … look to the effect that the local law has on the power of appointment to determine whether there has been any … period. The local law would similarly curtail the common council's present power to consent to a new appointment every …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 2003-5
… firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty presumption in Retirement and Social Security Law §363-d does not apply to death benefits … ask whether the line-of-duty presumption in Retirement and Social Security Law §363-d applies in the case of death …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Local Governments Should Improve Accessibility for New Yorkers
… libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, building … at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes … City of New Rochelle (Westchester County) City of Norwich (Chenango County) City of Rome (Oneida County) Town of Babylon …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … to participate in the joint purchase arrangements (see New York State Senate and Assembly Memoranda in Support of … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 2006-3
… certain limitations (see, e.g., Public Service Law §218; 16 NYCRR 894.8[d]), impose fees upon the franchisees (see, … Public Service Commission (Public Service Law §§215, 216; 16 NYCRR §§ 892-3.3, 892-3.4, 892-3.6, 894.0, 895.1, 895.2, … for the notice and conduct of the public hearing (16 NYCRR §894.7) and, in certain circumstances, a request for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Contact Us
… [email protected] For electronic reporting assistance, FTP login, extension requests and other reporting questions …
https://www.osc.ny.gov/unclaimed-funds/reporters/contact-usOpinion 89-30
… the sale of aviation petroleum products at municipal airports; Blank v Browne , 217 App Div 624, 216 NYS 664, …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … in nature ( Local 589 v City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Audits
… State and local governments to ensure taxpayer money is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/audits