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Opinion 96 - 11
… BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in reply to … have any intended use for the property and is considering sale of the property. You ask whether the town board, on its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 93-15
… library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of Gardiner …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Payroll Improvement Project Bulletin No. PIP-018
… & PAF) Pensionable Earnings Tiers 1-4 Calendar Year IRS 401(a)(17) Limit V02 RTR Memo CompLmt ERSBT5 285,000.00 … appear for informational purposes (RTR Memo) in PayServ on the paycheck view and in the NHRP501 Master File for … that receive it. They will not appear to employees on paystubs or in New York State Payroll Online. Agencies do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservNew York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Oversight of Homeless Shelters (Follow-Up)
… with applicable rules and regulations. In general, shelter facilities must be maintained in a good state of … outside of New York City, 25 do not have a designated shelter facility. OTDA is required to inspect all shelters at least annually, and OTDA performed 573 such inspections in 2022 and 566 in 2023. Inspection components …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programOversight of Child Protective Services (Follow-Up)
… Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… was identified, COVID-19 infection and death rates among New York State nursing home residents soared. Infection control is an …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… received Medicaid-funded sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse … inappropriately received Medicaidfunded sexual dysfunction and erectile dysfunction drugs procedures and supplies …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andUnified Court System Bulletin No. UCS-274
… of the April 2019 Location Pay, Location Mid-Hudson and Senior Officer Series Differential Increases Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… who become unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who qualifies for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… written agreement with the Company did not explicitly state who was responsible for the inventory of IT assets. … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andUnified Court System Bulletin No. UCS-260
… of the April 2018 Location Pay, Location Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Syracuse City School District – Information Technology (2025M-129)
… accounts and develop and adopt an information technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, … officials must manage network user accounts and create IT contingency plans to help protect personal, private, … to add new users and change passwords and permissions. IT department officials initiated corrective action during …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli Releases Economic Report on Greater Flushing Area
… officials held a socially distanced press conference in Flushing, NY, to discuss the report. Watch a replay of the live stream . Flushing, and the surrounding neighborhoods that make up the greater Flushing area, enjoyed outsized employment and business … Flushing and the surrounding neighborhoods that make up the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Allegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2010 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74