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Opinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … is being submitted to the voters on the village board's own motion. Election Law, §15-104 provides, inter alia , … was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). In reaching this conclusion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Oversight of Language Access Services
… across four of the five boroughs—Manhattan, the Bronx, Brooklyn, and Queens (see Exhibits A and B). Language Access … individuals likely to be served by NYC agencies: Spanish, Chinese, Russian, Bengali, Haitian Creole, Korean, Arabic, …
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
… from TBTA help subsidize MTA’s transit and commuter rail services. TBTA’s total operating revenue for 2016 was … with two other firms (Firm B and Firm C) to perform legal services on an “as-needed” basis. The agreements state: … “The services of counsel shall generally consist of taking legal action against TBTA patrons that demonstrate a lack of …
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 … to Location Pay (LOC and LMH) in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already … on the payment eligibility date of 04/01/2022 are eligible for increases to Location Pay Downstate Adjustment and …
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
… the city’s financial plan, although its recent agreement with its largest labor union has helped clarify the risk over … markets, its own lagging recovery and the costs associated with asylum seekers. These fiscal risks remain difficult to … but its unemployment rate still lags the nation (5.8% vs. 3.5% as of December). City tax revenues have remained …
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
… to collect overdue payment through its in-house customer service employees. Registration Suspension Program The … they have three or more violations in five years, and for commercial vehicles, if they owe $200 or more over five … in any change of collection vendors to avoid gaps in service. Establish procedures for dismissing violation fees, …
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: NYC Experiencing Record Job Growth
… force behind employment growth in the state, accounting for nearly three-quarters of the gains since 2009. While job … than in 2009. The leisure and hospitality sector accounted for one-fifth of the gains between 2009 and 2017 (139,400 … in the past two years, the retail sector still accounted for 8 percent of the gains since 2009. The report noted that …
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
… on the local level to ensure children with elevated blood lead levels are receiving required services, according … lead, is implemented through 56 local health departments. Blood lead levels are tracked through LeadWeb, a system used … auditors looked at children identified with elevated blood lead levels during the period Jan. 1, 2014 through …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 88-70
… a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond … funds in connection with the improvements may be subject to referendum in certain circumstances. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… Attorney Hoovler. “I thank State Comptroller DiNapoli for all the work his office did in this investigation, and for working with us on this report. I hope this report will … to receiving $90,000 in payments from Cozzolino’s firm for merely attending 20 meetings and “a couple” of phone …
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
… enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no … appropriation made as an advance shall be made available for expenditure until a written repayment agreement is … the State Finance Law, Repayment Agreements are not needed for Capital Appropriations or bond fund reimbursable Loans or …
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
… “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own distribution line, that are required to be entered by the agency. These lines must net to $0. The first invoice/distribution line is for the credit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… that employees actually worked the hours paid. For example, the president made 109 changes to the time sheet … Library records show the custodian was paid $32,438 for the six-month period from January 2012 through June 2012. … with timekeeping requirements; implement procedures for payroll processing; require documented justification and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOversight of Homeless Shelters (Follow-Up)
… provides leadership, guidance, and support to local Social Services Districts (Local Districts) and the New York City … the operation of these programs. OTDA oversees the State’s network of emergency homeless shelters—ranging from large … is responsible for administering a system of supervision, inspection, and enforcement to ensure shelters’ compliance …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether Westchester County Health Care Corporation (WCHCC) established annual minority- and … the Governor. The primary mission of Westchester Medical Center is to serve as the regional health care referral center providing high-quality advanced health services to the residents of the Hudson …
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
… or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in … Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts … established itself as the major vehicle for recycling rechargeable batteries for retailers …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… Objective To determine whether Wait Assessment performance measurements reported to the Metropolitan Transportation Authority (MTA) Board and … To determine whether Wait Assessment performance measurements …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… sound commerce and industry through governmental action for the purpose of preventing unemployment and economic … financial assistance must provide a reason why, if not for the financial assistance provided by NYCIDA, the company … that address factors related to the projects selected for financial assistance. Specifically, NYCIDA did not: …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manual