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Opinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Oversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral … Mental Hygiene is effectively overseeing selected aspects of the practice of funeral directing. The audit covered the … To determine if the Department of Health is effectively overseeing the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingReview of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to … and C022937, were bona fide and made in accordance with the contracts. Background The Department’s Immunization … The objective of our examination was to determine whether payments made to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of Selected Aspects of Traffic Controls
… movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York … intersections without traffic signals. The federal Manual on Uniform Traffic Control Devices (MUTCD) contains standards … did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOversight of Contract Expenditures of Palladia, Inc.
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered … contracted services. The expenses are reported by Palladia on its annual Consolidated Fiscal Reports and are subject to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District (District) Board of … Did the Center Moriches Fire District District Board of Commissioners Board obtain an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Financial Data: How can we submit a data request?
… (LGSA) Help Line at 1-866-321-8503 or 518-408-4934 or e-mail requests to the LGSA’s Service Request mail box . When possible, it is helpful if a request contains …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestOpinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services (county … Whether a county health commissioner who partners with a nonforprofit member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Compliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The … colleges, and five statutory colleges (affiliated with private universities) located throughout the State and a … Office of the State Comptroller examined SUNY's compliance with the Clery Act. Key Findings SUNY's System Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actOpinion 2005-4
… procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 … of statutory construction that a statute of general import or applicability must yield to a statute of specific import relating to the same subject matter, when there is a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Agencies Bulletin No. 2375
… is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual … is to notify agencies of the 2025 yearend processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksOpinion 96 - 11
… Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education , 125 AD2d 534, 509 NYS2d 612 …
https://www.osc.ny.gov/legal-opinions/opinion-96-11State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1049
… has retreated as a result of the reduction in force. RFT – Rif Term To report the separation of a non permanent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservInfrastructure Inspection and Maintenance
… Thus, there is a risk the structures most in need of repair were not given priority. Despite the low rating of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… York dropped 46 percent between 2013 and 2018, from 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas … an improvement, the foreclosure crisis is far from over. To extend the progress we’ve made, New York must continue to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationState Agencies Bulletin No. 2069
… The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2022, agencies must submit AC-230s to OSC in accordance with … Processing Dates: Paychecks issued on October 26, 2022 and prior are due immediately. Pay Checks Issued On Must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checks