Search
Opinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … of a fire department may not participate in a service award program unless they are subject to being called to duty …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Opinion 2000-9
… and certain other payments) GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to provide additional compensation as an "after-the-fact" bonus to the executive director of the … whether an industrial development agency may compensate its executive director by an annual salary plus an additional …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… workers to remote work, rents fell, and vacancies rose. I am optimistic for the sector’s recovery but it’s short-term … and a potential uptick in per-worker square footage may take years to settle. The continuation of the pandemic, … After the Pandemic In 2020, office employment fell 5.7% while total employment dropped 11.1%. Many office workers …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicHomeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) and the New York City Department of Homeless Services (DHS) have … and monitoring controls over homeless outreach services in the New York City subway system and whether they have met …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cyber Incident Response Team
… Objective To determine whether the Cyber Incident Response Team at the Division of Homeland … January 1, 2018 to March 26, 2021. About the Program The Cyber Incident Response Team (CIRT) is part of the State’s … focus, referred to as lines of service, to guide its work: Cyber Incident Response Services, Technical Cyber Services, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamOpinion 90-10
… that bear on the issues discussed in the opinion. SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (trimming or … of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions … Whether a town highway superintendent may remove trees posing a danger to users of …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Farmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 … Some of the most productive, resilient, and versatile land in the nation forms the foundation of New York State’s farm … American Farmland Trust, farms generate over $47 billion in annual economic impact and support approximately 160,000 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOpinion 99-12
… in the opinion. SEWER DISTRICTS -- Consolidation (spreading costs of debt over entire district in connection … 206 or 209-e, the town board must determine whether it is in the public interest to assess all expenses of the … against the entire area of the district as extended, is subject to permissive referendum (Town Law, §206-a[4]). In …
https://www.osc.ny.gov/legal-opinions/opinion-99-12DiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… and have seen the number of pending foreclosure cases rise 63 percent from 25,097 at the beginning of 2013 to 40,985 two …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the school’s … related services program. The state reimburses Starting Point, and other providers, for the cost of their SEIT … for reimbursement. But DiNapoli’s audit found Starting Point did just that. Starting Point submitted 100 percent of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesState Agencies Bulletin No. 468
… - Med Refund Wage Adjustment, used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or current year … Medicare (TF6) refunds. NOTE: THESE NEW EARNINGS CODES ARE FOR OSC USE ONLY. Affected Employees Employees who receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Opinion 92-13
… in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, … not violate the "single subject" requirement of Municipal Home Rule Law, §20(3). You ask whether a town in a county not … or by local law subject to mandatory referendum (Municipal Home Rule Law, §§10[1][ii][a][1], [d][3], 23[2][e]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Fix Delays With Child Support Payments
… to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that approximately $6 million … averaged five years. For the three-year period ended Dec. 31, 2016, only five counties – Nassau, New York City, … than 20 percent of their UDC accounts properly coded as of Dec. 31, 2016. The codes indicate the reason why the funds …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsFinancial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfElection Form for 25 Year Retirement Plan Sections 89, 603 or 604 – ERS Tier 3 Members Only (RS5473)
To elect to contribute under Section 89, 603 or 604, which provides a retirement of one-half of final average salary after 25 years of creditable service, qualified Tier 3 members use form RS5473.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5473.pdfMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Purpose To determine whether the Department of Health (Department) made inappropriate premium payments to Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who … To determine whether the Department of Health made inappropriate premium payments to Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamDiNapoli: After-School Provider Misused $194,320 in Public Funds
… today by New York State Comptroller Thomas P. DiNapoli. “Children who need help staying off the streets should not be … arts and music activities during non-school hours to children who attend high-poverty, low-performing schools. The …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… "violent and disruptive incidents" taking place on school property. It also requires the board of every school …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-year