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Opinion 94-12
… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-7
… cities other than the City of New York, villages and city school districts, General Municipal Law, §9 provides that if …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Child Care Stabilization Grants
… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization … to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… and retired State, participating local government, and school district employees, as well as their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the … independently verifies information submitted by nursing license applicants; monitors nurses once they are … timely manner. The audit covered the period April 1, 2014 to April 18, 2017. Background The Department oversees the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingHomeless Services Housing Needs Assessment
… Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and … – and outlining specific goals to help the client exit the shelter and return to self-sufficiency. The ILP includes … be completed within the first 10 days of admission to the shelter. The lack of an Assessment, or a late or incomplete …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Agencies Bulletin No. 2409
… Purpose: The purpose of this bulletin is to inform agencies of how the premium overtime earnings for … be calculated and appear on IRS Form W-2 for calendar year 2025 and to provide information on additional groups. Affected … The purpose of this bulletin is to inform agencies of how the premium overtime earnings for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsState Comptroller DiNapoli Releases Municipal Audits
… and reported in a timely manner. Of the 105 vehicle and traffic tickets issued during the audit period, the former … accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Corp. received support from 42.9% of shareholders. Best Buy and Nordstrom both agreed to DiNapoli’s request that they …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Comptroller DiNapoli Releases School Audits
… School District , Rensselaer City School District and the Spencerport Central School District . State Comptroller … from $3.5 million to $1.5 million during the same period. Spencerport Central School District – Financial Condition … School District Rensselaer City School District and the Spencerport Central School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-244
… Leave of Absence/MTS, and Leave of Absence/MLL), and who return to the payroll by 10/31/2025, may receive the payment … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitSUNY Bulletin No. SU-196
… and biweekly employees. Earnings Code Description ULO UUP PT Lump Sum OT Override Agency Actions To pay the $500 … Entry Interface (NPAY502) using Earnings Code ULO (UUP PT Lump Sum OT Override). Earnings Begin Date: The first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record and … 1, 2023 – August 31, 2024 Understanding the Audit Area A park district’s (district’s) capital assets represent a … distribute the procedures to the Board, Superintendent or park supervisors. As a result, the park supervisors tracked …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… those who rely on benefits, or denying housing because of race, gender or sexual orientation. CCHR uses Dynamics, an … in CCHR’s files made it hard to follow cases from start to finish. The agency also had no set timelines, and supervisors …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… also announced EVolve NY, a $250 million project to put high-speed chargers at airports and along major highways. Despite … are not located where they’re most needed. Counties with high numbers of EVs have relatively few charging stations, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Supervision (DOCCS), the Department of Motor Vehicles (DMV), and the Department of Transportation (DOT). The audit, … June 2024, but it has not yet issued any formal policies. DMV does have internal policies to assess AI risks and … and making recommendations based on that data to be AI. DMV and DOT provided an informal inventory of the AI they …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… OVERVIEW State agencies can enter into a grant program contract using a fixed term agreement, a straight multiyear … annual periods. The use of this standardized boilerplate can expedite the development and negotiation of an agreement … State agencies can enter into a grant program contract using a fixed term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedState Agencies Bulletin No. 2257
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2023 Increase: 03/30/2023 2024 … adjustments for Additional Pay Earnings Codes AMP, COM and PRO and for Time Entry earnings that are calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimeComptroller DiNapoli Releases Municipal Audits
… completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, … Company – Controls Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the … savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018