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Opinion 91-29
… CORPORATION LAW, §§717(a), (b), 720(a)(1), 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt … of the fire department (Insurance Law, §§9104[a][1]-[3], 9105[d][2][B]-[D]; see also, e.g., 1990 Opns St Comp No. … association (see Not-For-Profit Corporation Law, §§1005[a][3][A], 1009, 1013[a]). The corporation or association …
https://www.osc.ny.gov/legal-opinions/opinion-91-29State Police Bulletin No. SP-88
… this unit in these counties are eligible for the increase. Command Pay (CMD) Legislation provides an increase in Command Pay ( CMD ) from $250.00 to $273.00 annually. All … for earnings Annual Additional Earnings $2,575.00 CMD (Command Pay State Police BU17) Earnings Code CMD Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17College Readiness (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report College Readiness Report 2021N1
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followCapital Planning and Maintenance
… the New York State Department of Transportation ($2.5 million, or 7 percent); and other sources (approximately … expected to begin providing additional service to Myrtle Beach, SC, and Orlando, FL, in November 2016. The Authority … Authority estimates that the Bridge needs at least $104.5 million for complete repainting and replacement of the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceHousing for Seniors
… Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners. Our audit covered the period from January … in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsTown of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the potential of these programs but found key areas for improvements at the Department of Labor (DOL) which … program addresses many of the issues raised. The new online system will streamline applications, improve program … some changes are planned or underway, including: Faster Application Approvals : DOL approved 23 long-stalled …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachTown of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Median Income
… Bureau’s American Community Survey 5-year Estimates, 1 median household income in every county in New York increased … challenges. 2 Statewide, the inflation adjusted (“real”) median household income 3 increased by $1,688, or 2 percent, … to 2024. However, in 23 of the state’s 62 counties, real median household income decreased. Tioga county had the …
https://www.osc.ny.gov/reports/median-incomeDiNapoli: 90 School Districts in Fiscal Stress
… 672 school districts with fiscal years ending on June 30, 2014. This is the second year DiNapoli’s office has … (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressState Agencies Bulletin No. 1575
… Purpose To define Supplemental Wages, the earnings codes classified as Supplemental Wages and the methods for … PayServ have been reviewed to determine if they should be classified as Supplemental Wages pursuant to IRS … attached document identifies earnings codes that have been classified as Supplemental Wages to date. OSC will update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesHoward Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to … 1, 2024, through June 30, 2025. As a result, the Board was unable to determine whether employees were accurately … AFR nonflier’s and the library’s current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/. …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3State Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2024-25 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationJoin Our Team as a Local Government Auditor
… Make a Difference in Your Community Auditors in the Division of Local Government and School Accountability (LGSA) help Comptroller DiNapoli … the State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts …
https://www.osc.ny.gov/jobs/lgsaMedicaid Program – Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program
… provider on the claim’s order or service date, including $5.8 million for providers who were excluded from …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-payments-services-related-ordering-prescribing-referring-orOversight of Telemental Health Services (Follow-Up)
… Health (OMH) is responsible for developing regulations and providing guidance to assist OMH-licensed and -designated providers under Article 31 of the Mental … that makes use of two-way, real-time interactive audio and video equipment to provide and support mental health …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followLicensing and Monitoring of Proprietary Schools (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of … Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 26 English as a Second Language schools – operating in New York State. When initially granted, a proprietary …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followThe 80/20 Housing Program (Follow-Up)
… were occupied and had allocated 20 percent of their apartments (approximately 6,600 units) to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-follow