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Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Management of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … in professional organizations, sponsorships, and training. Key Recommendation Examine written policies and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Opinion 93-29
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for in villages) … whether a village is required to designate as its official newspaper the only newspaper which is "published" in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Opinion 2001-4
… and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in … during the time the assessor would be performing duties in connection with the revaluation. After the completion of the … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an increase in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Poland Central School District – Lead Testing and Reporting (S9-25-20)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … have access to and could consume water from, were sampled for testing. Therefore, we determined 132 of the 176 (75 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Street and Sidewalk Cleanliness
… monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology used by the Mayor’s Office of Operations to rate street and sidewalk cleanliness. Our audit covered the period … the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and disposing of waste; …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… continue to prioritize helping young people find jobs to support upward mobility and build the city’s talent pool.” … among the youth labor force increased dramatically, by 2.5 times citywide between 2019 and 2024, a larger increase than … the pursuit of multiple jobs. Between 2019 and 2024, the number of young people with multiple jobs in the city rose by …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateMcLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40DiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded guilty … Genesee County District Attorney Lawrence Friedman and the Le Roy Police Department for working with my staff to bring … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsState Agencies Bulletin No. 446
… Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, respectively, of New … participate in the College Savings Program, with the new account information. The new BANK ID (Routing Number) … Deposit pages of an employee's record. The account type "checking" must be selected for these entries. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsV.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in … organizations and are intended to accomplish a similar set of recognizable objectives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsLake Mohegan Fire District – Procurement (2026M-31)
… an economical manner while allowing interested vendors a fair and equal opportunity to compete. During the audit … General Municipal Law (GML), the District’s procurement policy or best practices. As a result, the Board and District … help ensure that goods and services are obtained through fair and competitive processes. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/10/lake-mohegan-fire-district-procurement-2026m-31Terms of Service
… security requirements may result in suspended access or revocation of access rights. Additionally, where …
https://www.osc.ny.gov/online-services/terms-serviceCompliance With Executive Order 95 (Open Data)
… To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive … for the operation and stewardship of the parks and historic sites located throughout the State. As of July 2, … To determine whether the Office of Parks Recreation and Historic Preservation Parks is complying with Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, … 1955, provides affordable rental and cooperative housing to moderate- and middle-income families. The New York City … approval for a 10.5 percent rent increase at Linden Plaza to be phased in over a three-year period. On June 29, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up) (2022-F-28)
To determine the extent of implementation of the four recommendations included in our initial audit report, Controls Over Capital Improvements at City-Owned Homeless Shelters (Report 2018-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f28.pdfOversight of Shelter Placements (2021-N-5) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5-response.pdfNew NY Broadband Program (2020-S-19) 180-Day Response
To determine whether Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s19-response.pdf