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Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfOPWDD Procurement Card Transaction Examination
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws, rules, regulations, and guidelines governing the purchasing card program and State purchasing requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/opwdd-procurement-card-transactions-examination-final-report.pdfTioga Fire District – Audit Follow-Up (2022M-170-F)
The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in January 2023.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/tioga-fire-district-2022-170-f.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Thomas P. DiNapoli. The former treasurer, Dennis Snow, was charged on July 29 with two counts of third degree … DiNapoli’s audit of the Le Roy Fire Department revealed Snow wrote $7,866 in checks from department accounts to … card company; checks totaling $10,197 that were payable to Snow; checks totaling $3,563 that were payable to his …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli Releases February State Cash Report
… with a balance of $14.3 billion, which was nearly $677 million higher than the latest projection and nearly $3.1 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: New York on Stronger Financial Footing
… growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of a new fund and not be counted … Included in this total is the proposed $2 billion Smart Schools Bond Act, which will be on the ballot this …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-42
… -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees … to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In any other county, … or filing fees otherwise due the county. You ask whether a city is liable for a fee for filing a list of properties …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… of Manhattan, or at different times of day or of the week. In June, weekend ridership for the subway was 69 … gap between its revenues and costs and how it intends on closing this budget gap. The MTA financial plan includes the use of …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 2239
… ID who have an Active Job status, and the Projected 366 Day Completion Date and/or the Projected 7 Year Completion … cannot be included toward the completion of the 366 day suspense or seven year periods. Effective Dates: This … missing from the employee’s Suspense Page (PayServ>Main Menu>Benefits>Enroll in Benefits>Suspense Page) Verify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the … due to the state’s higher enrollment in public health insurance programs, which provided coverage to 4 in 10 New … groups. In 2021, just 3% of white New Yorkers did not have insurance, compared to 10% of Hispanic and 6% of Black and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… certain undocumented immigrants eligible for state-funded college aid. Includes a proposed Clean Water Infrastructure …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in the village results in a corporation known as the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2003-2
… -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint … to Evan A. Davis, Counsel to the Governor, from Robert C. Bastson, Counsel to the Office of Rural Affairs, dated …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the school district based solely on the allegations of these residents may find the bus company …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2005-5
… contribution to the New York State and Local Police and Fire Retirement System for the plan of which the next … different plans in the New York State and Local Police and Fire Retirement System (the “Retirement System”) under the … would require an act of the State Legislature (see also Civil Service Law §201[4]). Nonetheless, it is possible that …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-60
… fair reasonable terms for such arrangements. You ask under what circumstances an agreement designated as a "license" or … Concerning what circumstances an agreement designated as a license or …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… to the fire district. The ambulance service would also bill and collect fees that would be charged to the users of … company (1998 Ops St Comp No. 98-21, at 51). Chapter 378 of the Laws of 2003, however, added subdivision 3-a to … Network, August 15, 2003, Bill Jacket, L 2003, ch 378, at 3, 4 and 10, respectively). Under General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37