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Opinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for malfeasance or misfeasance in office by the New York State Department of Transportation, upon written charges …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may not be arbitrarily imposed ( cf . Orloski v New York State Department of Civil Service , 99 AD2d 630, 472 …
https://www.osc.ny.gov/legal-opinions/opinion-98-20IX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s Accounts Receivable balance. OSC BSAO managed grants are associated with an “ACTIVE” … Drawdown Worksheet that will serve as the basis of OSC BSAO’s draw requests. This page relies on accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresSUNY Bulletin No. SU-345
… change the salary calculation of Compensation for affected records, which do not have an existing row on the Job Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunySUNY Bulletin No. SU-297
… Compensation to the non-leap year calculation for affected records, which do not have an existing row on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-297-factor-change-fiscal-year-2020-2021-suny-cal-and-cyfOpinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … should be applied to 'persons' generally ... " (New York State Public Employees Federation v City of Albany, 72 …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Public Health Emergency Medical Stockpile
… maintained—in functioning condition—the inventory of the State’s medical stockpile. Our audit scope covered the period … Cache (MERC), which is located at warehouses across the State and includes pharmaceuticals and medical supplies, … of all DME procured during the pandemic, developing new guidance for future public health emergency disasters …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileOpinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purposes of pleasure, amusement or ornament" ( Perrin v New York Central Railroad Co. , 36 NY 120, 124); "a strip of land …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ... There is no specific reservation of that right in the New York Constitution or in any statute; nor is there any …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 2010-4
… also State of New York Department of State, Approval Mem, July 14, 2003, Bill Jacket, L 2003, ch 378, at 5). 5 It …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… 31, 2013. Background Madison County is located in central New York and has a population of approximately 73,000. It is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… January 1, 2012 through November 30, 2014. Background The New York City Department of Housing Preservation and Development … and cooperative housing to moderate-income families. In New York City, there are 97 HPD-supervised Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsOversight of Sidewalk Sheds (Follow-Up)
… Sidewalk Sheds (Report 2019-N-9 ). About the Program The New York City Department of Buildings (DOB) is responsible for … and Building Codes, the Rules of the City of New York, and NYC Local Laws in order to promote the safety …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followOpinion 96-10
… a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, … a capital reserve fund established for the acquisition of new equipment into the general fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Transformation of the MTA
… through October 2022. About the Program In April 2019, the New York State Legislature enacted changes in the Public Authorities …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of the … to maintain balance; it can also continue to identify new savings to propose and implement. Paratransit costs, … Related Work Subway Ridership Dashboard Trends in New York City Subway Delays Annual Update: Metropolitan …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureSexual Offender and Management Treatment Act Program
… mental abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdf