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Opinion 93-2
… -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village Law, §9-912 authorizes a village board, on its own … a referendum on a proposition to change the date of the village general election from March to June may be held at a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Oversight of Language Access Services
… local laws, and providing sufficient oversight of Language Access Services. The audit covered the period from January … Brooklyn, and Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because … (LEP). DOHMH established its comprehensive Language Access Policy in 2016 to eliminate language barriers and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsState Agencies Bulletin No. 2011
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… revenue collections, the reallocation of unused federal pandemic relief funds and savings … P. DiNapoli. DiNapoli’s office assumes that a number of the fiscal risks the city currently faces will continue, … $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting for stronger …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s … million in tolls last year based on the number of license plate images that were rejected for reasons, such as being …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… against your contributions: You must be in active service and have at least one year of member service credit. … and interest within five years. Loans are repaid through payroll deductions. You may borrow only once in any 90-day … before applying for a taxable loan from NYSLRS. To Apply Online: Retirement Online is the fastest, most convenient way …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… to state salaries. Auditors found neither foundations' payroll-related policies included provisions to ensure the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Experiencing Record Job Growth
… Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any other … DiNapoli said. "Employment is at a record level and more jobs are being created in the boroughs outside of Manhattan … breaking the pre-recession record by more than 600,000 jobs. The nation and New York state had job gains of 11.5 …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood lead levels are receiving required services, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 88-70
… CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the absence of express … of Warrensburg , 90 AD2d 916, 456 NYS2d 873, mot for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 … or permissive referenda, respectively, for certain local laws). However, there may be referendum requirements in …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… duty to the public in order to enrich themselves through a web of conflicts of interest, false statements and pay-offs,” …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future repayment … of Contracts (OSC BOC). Note: Per Section 93 of the State Finance Law, Repayment Agreements are not needed for Capital … loaned or advanced to nonState agencies pursuant to State Finance Law Section 40a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a … that were turned over to her during the audit period, and did not maintain accurate and complete financial records. In addition, she received … in missing cash overpaid the librarys treasurer $6900 and allowed the president to alter the time records of a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOversight of Homeless Shelters (Follow-Up)
… to smaller multi-family houses, specifically designed housing units, and hotels and motels—and is responsible for … $2.2 billion in gross claims to OTDA for homeless housing reimbursement, an increase of 38%—or $600 … for many rural counties, hotels and motels are the only option, as there are no formal shelters. Of the 57 counties …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… County Health Care Corporation (WCHCC) established annual minority- and women-owned business enterprise goals, … State agencies and public authorities are to establish annual goals for such participation (expressed as a … goals. Without a clear process to develop the annual goal, WCHCC’s ability to ensure it develops achievable …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and … Conservation Law, referred to as the Rechargeable Battery Law (Law), took effect on December 10, 2010. The Law … sealed lead, lithium-ion, or nickel metal hydride battery as well as any such dry cell battery capable of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, … at stations that are not time points. As a result, OP may not be providing its customers and government partners …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance … To determine whether the New York City Industrial Development Agency NYCIDA has …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses