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Opinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari … Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… including equities, real estate and alternative investment strategies. The Commissioners' work today supports the Church …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeCUNY Bulletin No. CU-666
… the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the CUNY … the General Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897 , CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Accommodations for Passengers With Disabilities
… Objective To determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected … 1921 as an interstate public entity created to control the port district of New York and New Jersey, maintaining the … To determine whether the Port Authority of New York and New Jersey complied with …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its … and whether these plans were implemented as planned once the unexpected occurred. This audit covered events that …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Freeport Union Free School District , Island Trees … School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) , Phelps-Clifton … and the Whitney Point Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… approximately $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The board did not … tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors reviewed 154 … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling … incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases Municipal Audits
… interest in the contracts between the town and his auto parts businesses. The board did not comply with General …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-338
… of the salary schedule; employee will be brought to the 1st additional step. Increment Code is 0030 and the employee’s salary rate is at the 1st Longevity Step of the salary schedule; employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008State Agencies Bulletin No. 797
To explain the procedures for processing the June 2007 Retroactive Tool Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesState Police Bulletin No. SP-185
… of OSC’s automatic processing of the 2018 State Police Holiday Bonus Payment and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) The 2018 State Police Holiday Bonus Payment will be processed in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in revenue anticipation notes (RANs) to address cash flow …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable energy and recreational … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 35. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… to tackle the serious, unprecedented issues facing New York state over the coming year, including multiple threats to the state’s financial picture. There is no doubt that New York state faces many challenges ahead. While personal … proposal to tackle the serious unprecedented issues facing New York state over the coming year including multiple …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through … implemented an appropriate system of controls over health insurance buyouts and separation payments. Key … BroadalbinPerth Central School District Health Insurance Buyouts and Separation Payments 2014M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for … Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a 12-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300