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Opinion 88-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- … Whether a village may impose user fees for the collection of garbage …
https://www.osc.ny.gov/legal-opinions/opinion-88-2East Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25About this Report – 2022 Financial Condition Report
… citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and … detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement those … payments and pension contributions. The Office of the New York State Comptroller was honored for the 25th year when …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16COVID-19 Relief Program Tracker
… a relief program to view its funding and spending, or download this month’s data for all programs. Data through … $1.0 billion, Coronavirus Aid, Relief, and Economic Security (CARES) Act $4.0 billion, Coronavirus Response and … This funding administered by the Office of Temporary and Disability Assistance (OTDA) is intended to provide economic …
https://www.osc.ny.gov/reports/covid-relief-program-trackerDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget gaps and risks in the coming years, according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadXII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountOpinion 96-16
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- … of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A town may not, pursuant to either Town … 141; 1986 Opns St Comp No. 86-53, p 84; see also Municipal Home Rule Law, §10[1][ii][d][3]). Accordingly, since the town …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52State Comptroller DiNapoli Releases Audits
… for periods ranging from 2 months to as long as 28 months without final clearance. In a follow-up, auditors found DOH …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … of the unit. You ask whether the county's practice is proper or whether the moneys should be held and … Whether the countys practice is proper or whether the moneys should …
https://www.osc.ny.gov/legal-opinions/opinion-88-63About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … and appointed officials paid on a per diem basis often work an inconsistent number of days from pay period to pay …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOpinion 98-7
… (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE DISTRICTS -- Apparatus … (replacement of chiefs' cars and acquisition of traffic signal control system) -- Powers and Duties (acquisition of chiefs' cars and traffic signal control system) MUNICIPAL FUNDS -- Capital …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Artificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate … a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have … To assess New York Citys progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceImplementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonOpinion 92-6
Whether a clerk in the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerks husband who owns a repair shop
https://www.osc.ny.gov/legal-opinions/opinion-92-6Administration of Fellowship Leaves
… the instructional staff employed by the City University of New York (CUNY) who are granted fellowship leaves … Other Related Audit/Report of Interest City University of New York - Kingsborough Community College: Selected Financial … whether instructional staff employed by City University of New York who are granted fellowship leaves are awarded such …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan today. The proposal, filed by the … proposal presented at Ralph Laurens annual shareholders meeting in Manhattan today …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli: MTA Budget Gaps Return
… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-return