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Opinion 2006-8
… percentages of the employees’ final year salaries and paid upon retirement to central school district employees … it involves a term or condition of employment subject to mandatory bargaining, unless there is a plain and clear … value of accrued and accumulated but unused and unpaid sick leave, personal leave, holiday leave, vacation time, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2005-6
… p 312; 22 Opns St Comp, 1966, p 931; see also 1957 Opns Atty Gen 145; 1950 Opns Atty Gen 210). In that instance, there would be no intention … statute under the Establishment Clause). 3 Note that 1950 Atty Gen 210, supra , distinguished between use of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… spending curtailed at many agencies, DEC spending was down more than $105 million through December. In addition to … and performance in implementing federally mandated clean air and clean water programs has not kept pace with prior … years, as full compliance evaluations under the Clean Air Act declined, and permit schedule violations under the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209New York State Debt
… costs to our children and grandchildren. Bond Issuance Calendar (SCC Schedule of Debt Issuances) SEC Municipal … 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, October 2023 2021AB State of New York General Obligation …
https://www.osc.ny.gov/debtDiNapoli Releases Lower Manhattan Economic Snapshot
… See The Transformation of Lower Manhattan’s Economy online http://www.osc.state.ny.us/osdc/rpt4-2017.pdf … The …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT) services and a Preschool Integrated Special Class – over 2.5 hours per day to children with disabilities … and 24 children in its Preschool Integrated Special Class program. Bank Street is reimbursed for the preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… expansion in the country, New York still lags behind other states when it comes to its rainy day reserves, according to … expansion in the country New York still lags behind other states when it comes to its rainy day reserves …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 2008-2
… bidding under General Municipal Law § 103. In that case, the contract was subject to the town's procurement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal … in personal service costs, which consisted of $69,310 in severance pay and $1,640 for staff service awards; and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, the economy and actions …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetPurchasing and Procurement Practices
… Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit … 2018 through December 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the … Belmont Park, and Saratoga Race Course. Section 208 of the Racing, Pari-Mutuel Wagering and Breeding Law requires …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… villages, which predominantly have a fiscal year ending on May 31, based on self-reported data for 2021. The scores also cover the 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in … throughout the state that acquire properties in an effort to return them to productive use though redevelopment or demolition. “The …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… official misconduct for unlawfully waiving her own health insurance premiums at the town’s expense. “Ms. Henry … involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation … investment in adaptation measures, climate change will have even greater adverse impacts on MTA’s vital … requiring mitigation. Monitor projects to ensure costs do not markedly exceed the contract award amount. Maintain …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its … but are able to live independently rather than in a facility. Eligible individuals include those discharged from …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… to the MTA’s website, the facilities of Transit’s system are an irreplaceable public asset. To restore, improve, and … has assessed and identified areas of its system that are at risk of flooding from extreme weather events and … was initiated to prevent flood water from entering 14 fan plants; however, only 11 fan plants were mitigated. Transit …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditions