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Freedom of Information Law (FOIL)
… the number of documents you request, their format, their availability, the time it takes to assemble the documents, …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… observations from the 2016 report. The October 2016 site inspections included re-visiting 19 of the 26 hotels and … Comptroller DiNapoli and his staff for their efforts and collaboration on the audit of the use of motels to house the … addressing the facility deficiencies identified through site visits, OTDA officials detailed organizational, legal, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessEDSS - Glossary of Terms
… Table of Contents Contract Reporter Exemption Requests (CRER) … information. Type of Request New Contract/New Purchase Extension of Time & Increase in Funds No Cost Time Extension … five years, the initial term amount would be $500,000. Previously OSC approved Procurement Amount (including …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… 420.10(7) of the Criminal Procedure Law. A county whose probation department is a designated restitution agency may … unclaimed restitution payments collected by the county probation department prior to November 1, 1984. You ask … restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… procedures) -- Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission … -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual budget estimate must specify the four …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management … disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two locations …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 126 member firms, down from … city, its contribution has declined. Still, Wall Street’s share of the city’s economic activity exceeds that of the state’s (7.3%). Wall Street’s outsized share of the city’s economic activity is attributed to the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… yet to identify how it will pay for the entirety of the program’s expected $752 million annual cost after the federal … education. New York City’s decision to fund the 3-K program with federal money also stands in contrast to other … ESSER III funding in FY 2023 to support its summer school program, “Summer Rising,” for another year, which would help …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… Rehire, Paid Leave of Absence, Leave of Absence, Return from Leave where the effective date is or should have been … for an EmplID error where there is only one record. See instructions below for the appropriate procedure. … soon as possible before the agency cutoff date so requests can be processed timely and any additional transactions can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures (authority to retain …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 502
… gross wages) - 540.00 (SIF biweekly statutory payment) 108.37 Biweekly Supplemental Amount The Supplemental Payment … for 3 days, the calculation would be done as follows: $108.37 (Biw Sup Amt) divided by 10 = $10.84 Daily … Pay Action/Reason to be Used to Report the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationTravel Advisory No. 16
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Audit Praises Waterville Central School District
… requests with SED, the school may not be notified of an arrest, either prior or subsequent to the employee’s hire, …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and accountability for … approving bills for payment and reviewing the treasurer’s work. Town of Rush – Board Oversight (Monroe County) The … financial activities. Consequently, the department’s accounting records were not properly maintained, bank …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1College of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a Statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Kids First on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … costs, that Empowering Minds reports to SED on its annual CFR. Costs reported on the CFR must comply fully with the guidelines in SED’s RCM … Minds Therapy Inc on its Consolidated Fiscal Report CFR were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “single-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-data