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Opinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 93-7
… the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , 179 AD2d 118, 581 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-7IX.9.C Transfer Procedure – IX. Federal Grants
… authorization is provided and needed, agencies must submit a written request to the Division of the Budget (DOB) … page must also be included. If approved, DOB will submit to the requesting agency either a copy of the request … account authorization is provided and needed agencies must submit a written request to the Division of the Budget DOB to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureNext Generation 911 Services
… first with Enhanced 911, which automatically gave a dispatcher the caller’s telephone number and location, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDrug Management and Disposal
… typically disposed of by throwing them in the trash or flushing them down drains, where they ultimately flow into …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… million in assets comprising five key transportation and commerce facilities in the State’s North Country: the … (Port); the New York and Ogdensburg Railway; and the Commerce and Heavy Industrial Parks. The assets operate in … Related Audits/Reports of Interest Albany Port District Commission: Select Financial Management Practices (2015-S-55) …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… barriers to employment — into high-quality jobs and careers, and help employers hire and retain skilled workers. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesAddiction Support Services During Emergencies
… Services and Supports (OASAS) offers adequate guidance to providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … 12 Addiction Treatment Centers and oversees nearly 400 providers that it has certified to operate more than 1,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and … $7.7 million. Audit Summary The Board and Town officials did not properly manage financial operations, and the Board did not provide adequate oversight. The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… a surplus of $965 million in the fiscal year ending in June 2022 (FY 2022), based largely on the receipt of $750 … aid, and projects outyear gaps to drop by nearly a third from earlier estimates, according to a report released today … from FY 2023 through FY 2025 in the adopted budget in June 2021, were narrowed substantially to an annual average …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… through efficiencies, funding a half-percent base wage increase in each of the first two years of the new bargaining … report shows city-funded spending is projected to increase by $3.7 billion, or 5.2%, in FY 2023, before slowing … report found the largest quantified risks that could increase the budget gaps include higher-than-projected …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Releases Annual IDA Report
… $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual report on IDAs released by … $114 billion in 2020 an increase of $53 billion from the prior year according to an annual report on IDAs released by …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesDiNapoli: Monster Beverage Needs To Diversify Board
… Leucadia National Corp., QEP Resources, Teradyne Inc. T-Mobile USA Inc. and Urban Outfitters, Inc. reaching agreements with all except Urban Outfitters, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardInvestors: Exxon Needs to Step Up on Climate Change
… to agree to their request that the company address how it will be affected by worldwide efforts to adopt the goals of … to agree to their request that the company address how it will be affected by worldwide efforts to adopt the goals of …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City of Salamanca – Collections (Cattaraugus County) The city comptroller’s collections were not always accurately … $2 million that consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … bookkeepers, who performed all financial duties, including online banking. The board did not adopt written policies and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsNYS Pension Fund Commits $2 Billion to Climate Transition Index
… Common Retirement Fund (Fund) will invest $2 billion in an index focused on reducing the risks of climate change and … to FTSE Russell's Russell 1000 TPI Climate Transition Index (CTI) in connection with the Fund’s Sustainable … crisis,” DiNapoli said. “By using the Climate Transition Index, the Fund will have an investment tool that …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… [read complete report – pdf] Audit Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector … Did the Town of Alexander Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72