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Opinion 2005-3
… FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school … corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law §2). 3 … has been changed (see Education Law §401), after an appraisal and voter approval (Education Law §402[1]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Comptroller DiNapoli Statement on Earth Day 2016
… government a model of sustainability through audits and in depth reports on key environmental programs such as the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Procurement (P) Card Program
… reconciled. However, it took OPWDD an average of 105 days from the statement date, as opposed to the required 60 days from the statement date, to complete the reconciliation. …
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programAdditional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j
https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41jThe Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and have five or … of tier, if you work for an employer that offers a special retirement plan, you must retire by the first day of the … percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) of your FAS for each year of prior …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or … of tier, if you work for an employer that offers a special retirement plan, you must retire by the first day of the … percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services1-2023-99.pdfSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services-2023-99.pdfVillage of Wappingers Falls – Board Oversight (2023M-70)
Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wappingers-falls-village-2023-70.pdfState Agencies Bulletin No. P-444
1985 Salary Increases & Change in Location Pay, Calc of Promotion Salary for Employees in Prof, Scientific and Tech Svc Negotiating Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-444.pdfState Agencies Bulletin No. P-438
1985 Sal Increases, Changes in Loc Pay, Calc of Promotion Salary for M/C and Other Employees Excluded from Collective Bargaining Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-438.pdfCase Management (2021-N-9)
To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n9.pdfReview of the Financial Plan of the City of New York - June 2006
New York City’s economy has remained strong in early calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2007.pdfReview of the Financial Plan of the City of New York - June 2005
The City has managed its budget well since the attack on the World Trade Center, and the economy continues to improve.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2006.pdfReview of the Financial Plan of the City of New York - March 2014
On February 12, 2014, the City of New York revised its four-year financial plan to update its revenue and expenditure forecasts.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2014.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfReview of the Financial Plan for the Metropolitan Transportation Authority - December 2003
"On October 28, 2003, the MTA released a revised budget for 2003 and a four-year financial plan for calendar years 2004 through 2007. "
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2004.pdfTown of LaGrange – Financial Management (2023M-139)
Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lagrange-town-2023-139.pdfShenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfOversight of Adult Care Facilities (2023-S-34)
To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s34-response.pdf