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Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… (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 173 of the 310 (56 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… the others, according to a review of the city’s financial plan released today by New York State Comptroller Thomas P. … year’s budget. In addition, the city’s four-year financial plan includes sizable risks. The Office of the State … in the current fiscal year, it has not yet presented a plan to realize the savings. It also remains to be seen …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli Releases Annual IDA Report
… end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released … (0.1%). The number of IDA projects has declined by 9.3% from FYEs 2013 to 2023, while the total project value of all … created by all IDA projects in FYE 2023, a decline of 5.2% from the prior year. While this reflects 11,181 fewer jobs, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or contractual obligation financing arrangements, public … construction, and rehabilitation of State facilities or equipment and expect to receive rental or contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Real Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeActuarial Advisory Committee
… actuarial assumptions and employer contributions. Armand de Palo (Retired) Michael Heller (Retired) Edward Brown …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeOpinion 2003-3
… provides a service award equivalent to forty dollars per month for each year of firefighting service credited under … provides a service award equivalent to forty dollars per month for each year of firefighting service credited under … to a minimum service award benefit of five dollars per month for each year of firefighting service completed after …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2004-7
… tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of … v City of New York , 43 NY2d 253, 401 NYS2d 173; see also NY Const, article IX, §2[c][8]; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … unless otherwise provided by a special law enacted by the State Legislature. In general, these sections of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… authorized to be subject to a referendum. The fire company's debt service expenses for its debt incurred to finance a … 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). … Under Volunteer Firefighters' Benefit Law ("VFBL") § 30 (12), a fire protection contract generally is required to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Get Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, … [email protected] Note: You will need to provide either your Vendor ID, FEIN or SSN, or the information in the “Account” box on your 1099 for us to be able to identify your return. …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sOpinion 88-76
… Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys … fund and not to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy facilities or equipment subject to an energy …
https://www.osc.ny.gov/legal-opinions/opinion-99-10