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Opinion 93-2
… was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). In reaching this conclusion, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… has a reciprocity agreement with Massachusetts — its only such agreement — to request registration suspensions …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… City’s $104.8 billion preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue … city currently faces will continue, increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion … revenue collections. “The city’s steps to close future budget gaps recognize the need to achieve long-term budgetary …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadState Agencies Bulletin No. 2011
… Effective Date: 03/31/2022 (A), 04/07/2022 (I) or the date employee returns to the payroll OT Eff Date: Same as … Date: 03/31/2022 (A), 04/07/2022 (I) or the date the employee returns to the payroll OT Eff Date: Same as … Adjustment (LMH). Field on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), … Tier 2 and 3 (Article 11) Members The following rules apply when borrowing against your contributions: You must be … are fully insured in case you die before repaying them. How Much You Can Borrow The minimum loan is $25. The maximum …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… with campuses, including the University at Buffalo Foundation (UBF), one of the largest with $723 million in … June 30, 2015. Auditors found two foundations, Stony Brook Foundation (SBF) and UBF, controlled $1.1 billion, more than … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightDiNapoli: NYC Experiencing Record Job Growth
… adding 174,400 jobs from 2009 to 2017. Health care is the only sector in New York City that has experienced gains every …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… between 2010 and 2013, with no future reviews scheduled. Only one had been cited by DOH prior to the audit scope for …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … did not document their efforts to obtain competition for purchases. The Board did not establish policies or …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… operated non-SED programs, and provided management and administrative services to eight related entities. Key … in other than personal service costs, and $26,730 in parent agency administration costs, as follows: $266,339 in … from The ARC, New York, Inc. (The ARC) – NYSARC’s parent company – to the school-age cost-based program. NYSARC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… make a "good faith" effort to achieve their goals, and report quarterly on its level of participation to the Department of … the case, and as a result, WCHCC did not submit accurate quarterly reports to DED for fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Oversight of Homeless Shelters (Follow-Up)
… fact, for many rural counties, hotels and motels are the only option, as there are no formal shelters. Of the 57 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Village of Hudson Falls – Information Technology (2025M-10)
… properly protected from water damage that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Administration and Monitoring of Financial Assistance to New York City Businesses
… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: NYRA's Future Uncertain
… The New York Racing Association’s (NYRA) traditional racing … profitable, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also noted … rights, titles and interests in racetrack properties to New York state. In return, the state forgave nearly all of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertain