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Opinion 88-25

… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); … guarantees, a town board may exclude nonresidents of a park district from the facilities of the district. However, … district ( Incorporated Village of Lloyd Harbor v Town of Huntington , 4 NY2d 190, 173 NYS2d 553; Town Law, §§190, 194, …

https://www.osc.ny.gov/legal-opinions/opinion-88-25

Tracking the Return: The Tourism Industry in New York City

Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.

https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdf

What to Expect from an OSC Audit

This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.

https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdf

Project Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response

To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdf

Slate Hill Fire District – Procurement and Claims Processing (2021M-105)

Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdf

Improving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits

This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf

Project Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdf

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdf

Technology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)

To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdf

DiNapoli Announces New Corporate Agreement to Disclose Political Spending

… Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean Foods Delta Airlines …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spending

RFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)

… Request for Proposals Issued May 12, 2025 Through this Request for Proposals, Thomas P. DiNapoli, … 3 – Delaware Corporate Law Counsel (MS Word) Exhibit 4, Draft Contract, Module 4 – Evaluation and Class Action … to Questions Note: the solicitation has been posted in Adobe Acrobat PDF format and may be opened with the free …

https://www.osc.ny.gov/procurement/rfp0005

New York’s Economy and Finances in the COVID-19 Era

… 2, 2020 Edition Selected Economic Trends Statewide, 28% of Lost Jobs Have Been Regained Through July; in NYC, 17% … While New York State has regained more than one in four of the jobs it lost in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a daunting path …

https://www.osc.ny.gov/reports/covid-19-september-2-2020

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Twenty-three school districts statewide were designated in some level of … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of … Twentythree school districts statewide were designated in some level of …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress

Custodial Service Contract Procurement and Oversight

… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring … years at the lowest available price, while maintaining the quality of service. The audit covered DOE’s procurement of … To determine whether the selected New York City Department of …

https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversight

Town of Wethersfield – Capital Project (2025M-46)

… [read complete report – pdf] Audit Objective Did the Town of Wethersfield (Town) Board (Board) properly plan for and … The Board is responsible for the oversight and management of capital projects, including ensuring they are properly … projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46

State Contract and Payment Actions in February

… $1.4 million with Covanta Environmental Solutions, LLC for collection and disposal services for the … University of New York $56.8 million with Sodexo America, LLC for food service management at the SUNY Health Science … University and SUNY Oswego. $1 million to Masserson Holdings, LLC to establish a hospitality and tourism …

https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-february

State Contract and Payment Actions in November

… In November, the Office of the State Comptroller approved 1,384 contracts for state agencies and public authorities valued at $25.5 … In November the Office of the State Comptroller approved 1384 contracts for state agencies and public authorities valued at $255 …

https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-november

State Contract and Payment Actions in June

… Education Department $1.5 billion in general aid to 624 school districts. $577.9 million in excess cost aid to 668 school districts. Empire State Development Corporation $50 … services, and medical supplies and materials. Other Payment Rejections and Cost Recoveries OSC rejected tax …

https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-june