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Opinion 88-78
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the procedural requirements of article 3 of the Municipal Home Rule Law (§§20, et seq .) must be followed. Pursuant to section 20(4) of the Municipal Home Rule Law, no local law shall be passed unless: (a) it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Long Island Rail Road: On-Time Performance by the Numbers (2017) - March 2018
In 2017, the Long Island Rail Road (LIRR) had its worst on-time performance in 18 years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2018.pdfMWBE Report 2018-2019 Fiscal Year
In the 2018-19 fiscal year, the Fund recorded robust growth in its investments with MWBE managers.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2018-19.pdfExcel Template for Unclaimed Funds Report
You can submit Excel spreadsheets in the exact format described in the Excel File Format Instructions.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/reporting-sheet.xlsHancock Fire Department – Audit Follow Up (2018M-236-F)
The purpose of our review was to assess the Department’s progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2018-236-f.pdfVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Village's progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delhi-2019-204-f.pdfTown of Webb – Audit Follow-Up (2018M-188-F)
The purpose of our review was to assess the Town’s progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2018-188-f.pdfCity of Elmira – Audit Follow Up (2017M-90-F)
The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/elmira-2017-90-f.pdfTown of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfTown of Berne – Audit Follow Up (2021M-77-F)
The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berne-town-2021-77-f.pdfHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfTown of Worth – Audit Follow-Up Letter (2014M-323-F)
The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/worth-follow-up-2014-323-f.pdfVillage of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfTown of Grafton – Audit Follow-Up (2013M-113-F)
… an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.6 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli Releases Report on Nonprofit Industry
… of nonprofits and 89.3% of nonprofit jobs in 2022. The health care and social assistance sector had the largest … of services on behalf of the state, including mental health and public assistance, recovery aid from storms and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryAccounts Payable Advisory No. 2
… paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsState Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… including the expansion of public space for tourism activities. Analyze and target relief programs, particularly … for agencies designed to coordinate such activities (i.e., NYC & Company). Target domestic leisure travelers in the … spending will return to pre-pandemic levels in five years (2025), while it took three years to rebound after the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73State Agencies Bulletin No. 962
… Bill No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only applies to new members of PFRS who first join on or after January 9, … up retirement records for tier 5 PFRS members. This new Benefit Plan requires agencies to select a Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirement