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DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact … and programs, according to a report released today by State Comptroller Thomas P. DiNapoli. The report shows the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 91-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC … the health officer immediately to provide the public with notice of the existence of the disease. Until the …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Opinion 89-30
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-89-30XII.8.D Contract Assignments and Sureties – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section outlines the process Business Units should follow to pay contract assignees and … from a joint custody account. For more information on these liens, please refer to Section 9.C - Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesOpinion 2001-1
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess … plan adopted by the village board that sets forth the terms, conditions and remuneration to be paid. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2003-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum … compensation for the performance of certain activities in connection with providing fire protection and other … of section 217 of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 95-10
… (duty of town to erect fences around certain cemeteries and burial grounds) TOWN BOARD -- Powers and Duties (erection … cemetery) WORDS AND PHRASES -- "Around" (meaning of for purposes of Town Law, §291) TOWN LAW, §291: Town Law, … vested in the town by virtue of its use by town residents for fourteen years. In the case of a cemetery in the second …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Performance Based Bus Safety Program
… by focusing sufficiently increased inspection activity and enforcement actions on poor performing carriers and operators. Background The State’s Transportation Law … program to focus less on high-performing carriers and more on low-performing carriers. This strategy is …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… in classrooms; one in a bathroom, and the other at a kitchen sink. Although District officials notified the local … your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you received with the draft audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… 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 … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Village of Suffern – Budget Review (B19-6-3)
… revenue and $2.5 million in sewer revenue. However, based on collections of water and sewer rents in prior years, we …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Town of East Hampton - Budget Review (B21-7-11)
… 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19XII.5.K Federally Reportable Payments – XII. Expenditures
… from tax exempt hospitals or extended care facilities All attorney services except for real estate transactions. What … directly to attorneys Payments made directly to an attorney for settlements or judgments Business Units do not … or joint payments are being made to the claimant and/or an attorney or law firm (attorney), one or two Forms 1099-MISC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments