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Opinion 93-7
… for contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no … creativity in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of … bidding statute to apply it to these services (see People ex rel. Smith , supra , 17 NY, at p 589; 1A Antieau, …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Enforcement of Local Law 144 – Automated Employment Decision Tools
… results of the most recent bias audit available on their website. Properly notify candidates that an AEDT will be …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOversight of Chemical Dependence Residential Services
… review that was past due. Of these 76 Programs, 49 (64%) were more than a year past due for a recertification …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… identifies and collects fines and fees that are due for parking violations. This audit covered 262,765 cases with outstanding balances of $108,314,492 from January 1, … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsApplication Review and Site Permitting for Major Renewable Energy Projects
… Objective To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames. … To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsHousing for Seniors
… Objective To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting … To determine whether the New York City Department of Housing Preservation and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsAddiction Support Services During Emergencies
… comprehensive system of addiction services for prevention, treatment, and recovery. OASAS operates 12 Addiction Treatment Centers and oversees nearly 400 providers that it … than 1,000 substance use disorder and problem gambling treatment and prevention programs (Programs) across the …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… of the calendar year. See the Department of Labor website for more information. Resources Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsDivision of Housing and Community Renewal Bulletin No. DH-139
… Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions … and DC37, provides for increases to Location Pay for April 2025. Effective Dates: The increases to Location Pay and … effective date and check date: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employeesSyracuse City School District – Information Technology (2025M-129)
… District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information … the Audit Area School district officials must manage network user accounts and create IT contingency plans to help … requirements, and maintain public trust. Unmanaged network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Comptroller DiNapoli Releases School District Audits
… by the school’s policy. In addition, school officials made 26 purchases totaling $289,500 without using quotes, as …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actState Agencies Bulletin No. 1133
… the recipient from personal data. Box 14 Recipient’s U.S. TIN, if any This box is populated with the employee’s Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingDiNapoli Issues Report on Transparency of Village Fiscal Activities
… tax increases are justified or needed. Auditors found 26 of the 30 villages raised property taxes 1% to 21% from …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of Owego – Records and Reports (2025M-137)
… contained errors and omitted transactions, and monthly bank reconciliations were not prepared. As a result, the … records. The Clerk-Treasurer did not prepare monthly bank reconciliations for all 31 Village bank accounts. We compared the Village’s recorded cash …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Opinion 96-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the transfer of the … Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review … Attorney General further concluded that such "agreements" are not formal contracts and should not contain standard … referred to as memorandums of understanding (MOUs), are not legally binding "contracts," such MOUs do not require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Czajka and the New York State Police for their partnership in rooting out public corruption.” “All New York State … Kevin P. Bruen. “Public corruption will not be tolerated in any form, and we thank the Comptroller’s Office and the Columbia …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageState Agencies Bulletin No. 2205
… This Bulletin Supersedes Payroll Bulletin No. 70 . Purpose: The purpose of this … is to provide agencies with updated guidance when issuing payroll corrections. Affected Employees: Employees deemed eligible to receive a payroll correction by their agency are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit … registered with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with … or fail to file quarterly reports. The Act requires all unclaimed deposits collected by the Department to be …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits