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Opinion 89-56
… clear prohibition against such inclusion in the State or Federal Constitution, a statute, decisional law or …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Oversight of Language Access Services
… Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to protect and … for creating and disseminating LAS resources to all public-facing DOHMH programs, training staff, and evaluating … several barriers such as: DOHMH staff not attempting to connect callers to an interpreter. Difficulty navigating …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesComptroller DiNapoli Releases School District Audits
… that the board develop a plan to reduce fund balance by financing one-time expenditures, funding reserves, … agreement began in 2003 and was subsequently updated by a revised agreement approved by a previous board in 2011. … worked and that start and end times were documented on the time sheets in accordance with the overtime policy. In …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-330
… Purpose The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic faculty minimum increases … criteria listed below are affected. Background Chapter 263 of the Laws of 2018, which implemented the 2016-2022 … The purpose of this bulletin is to inform campuses of the 2022 UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… Superintendent (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit … pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other structures. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Unified Court System Bulletin No. UCS-88
… where the promotional salary is greater than or equal to 1st Longevity and less than 2nd Longevity, the Increment Code … where the reconstructed salary falls between 1st and 2nd Long, the eligibility for the longevity step is … recalculation where the resulting salary is between 1st and 2nd Longevity Steps and the employee is due a 2nd …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Comptroller DiNapoli Releases Audits
… 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which contact didn’t occur … be used in case of allergic reaction emergencies; disabled door alarms; unsafe conditions on playgrounds; and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Kerhonkson Fire District – Board Oversight (2025M-124)
… adequate oversight of the financial activities to ensure public funds are managed with accountability, transparency … and integrity. This critical function can help maintain public trust, prevent mismanagement, waste, fraud and legal … We encourage the Board to make the CAP available for public review. 1 OSC’s website provides more information on …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Payroll Improvement Project Bulletin No. PIP-018
… 285,000.00 NYSLRS (ERS & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo … Memo CompLmt TRSBEF 285,000.00 NYSTRS Pensionable Earnings Tiers 1-4 Plan Year (7/1 - 6/30) IRS 401(a)(17) Limit V11 RTR … 285,000.00 NYC Plans Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit * Earn Code Max …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli: DOCCS Transitional Services Programs Need Improvement
… those who participate.” According to DOCCS, of the 9,883 men and women released from prison in 2024, 4,443 (45%) were undomiciled – lacking a fixed, … Transitional Housing pilot that has 76 beds for men and 32 for women to combat the prison-to-shelter …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvementOpinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … if the notice affects more than one parcel of real property. You ask if a county clerk may charge additional …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. State Education Department (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early … by the State Education Department to provide full-day Special Class education services to children with …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsOpinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage … $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… credit for employment before they joined NYSLRS or for military service. For most members, the total amount of … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service …
https://www.osc.ny.gov/retirement/members/divorce/service-creditNYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2020-21 was 10.01 percent for … 31, 2020, and ended the quarter with an estimated value of $247.7 billion, according to New York State Comptroller … with a long-term perspective that has been the foundation of our success.” The Fund's estimated value reflects benefits …
https://www.osc.ny.gov/press/releases/2021/02/nys-common-retirement-fund-reports-third-quarter-resultsCentral Office – Controls Over Bank Accounts
… of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were … purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through … located in all five New York City boroughs. CUNY Central Office provides administrative support and business services …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenance