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2024-2025 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2024 through September 30, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/2026/pdf/annual-report-on-audits-2024-2025.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdfOpinion 98-4
… of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties (delegation to of duties in connection with correction of errors) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public … will benefit town residents. You ask whether the proceeds from the imposition of an assessment on the gross receipts of …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 94-22
… maintenance and operation; a list of benefited properties; and a statement of the method by which the … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to … and cost of the district which is apportioned to benefited real property in accordance with the district plan is a …
https://www.osc.ny.gov/legal-opinions/opinion-94-22The Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfGENERAL MUNICIPAL LAW - SECTION 35
GENERAL MUNICIPAL LAW - SECTION 35
https://www.osc.ny.gov/files/local-government/audits/pdf/GML-clerk.pdfArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfDiscretionary Thresholds - State Finance Law
This chart summarizes discretionary thresholds, Contract Reporter requirements, and the Office of the State Comptroller (OSC) pre-approval requirements
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi2-a-state-finance-law-thresholds.pdfXI2.A State Finance Law Thresholds
xi2-a-state-finance-law-thresholds.pdf
https://www.osc.ny.gov/files/state-agencies/advisories/pdf/xi2-a-state-finance-law-thresholds.pdfOpinion 88-57
… Opns St Comp, 1968, p 728; 8 Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). … of constitutionality (see, e.g., Cook v City of Binghamton , 48 NY2d 323, 422 NYS2d 919) and, therefore, is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an … in this year’s budget. My concern continues to be for New York to achieve long-term structural budget balance. When …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 96-24
… a bond issue for the purchase of a fire-fighting vehicle. You ask whether the fire district may include in future … for a future purchase of a replacement vehicle. If so, you ask whether voter approval is required. A capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Opinion 90-3
… such town or village (see 1986 Opns St Comp No. 86-1, p 1). When a village elects to be paid directly its share of …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfOpinion 93-2
… Memorandum to the Governor of the State Board of Elections re: L 1977, ch 434). The term "special village election" is …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 91-25
… v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 … 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 AD2d 973, 439 NYS2d 754, affd 55 NY2d 989, … 49 AD2d 1013, 375 NYS2d 500; see also Chalachan v City of Binghamton , supra ; Phaneuf , supra , [vacation and sick …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Enforcement of Article 19-A of the Vehicle and Traffic Law
… the sample of drivers to be reviewed and create a 10-day window of opportunity for less scrupulous motor carriers to …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced … measures will help city and village officials work their way through these extraordinary fiscal times without … their great work on this legislation. It will go a long way in assisting towns at a time where municipal budgets are …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemic