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Opinion 2002-10
… LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a … or cultural property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; … and that requisite procedures are followed regarding due notice and a public hearing. Whether the property in question …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… and membership operate the Company in accordance with its Certificate of Incorporation (Certificate) and provide adequate financial oversight of … Audit Area Operating a fire company in accordance with its Certificate and providing adequate financial oversight is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … Did the Town of Plattekill Town Town Board Board and Town …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led … of older incarcerated individuals (aged 50 and over). The decline in the overall prison population accelerated with a … Shifts in Age Groups In 2022, there was another slight decline in the state’s prison population, but the three most …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Agencies Bulletin No. 1949
… Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for Girls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for Girls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 88-30
… You ask whether, under these circumstances, the town can require the property owner to connect to the water … 251, 239 NYS2d 473). Whether in this instance the town can justify the exercise of its police powers to compel the … Whether the town can require the property owner to connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Oversight of Nurse Hiring and Retention
… check requirements for nurses are met prior to their hiring. Ensure facilities maintain complete, readily …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOther Bulletin No. 11
… OSC will automatically insert a row in the employee’s Job Data page to reflect the salary increase using the … OSC will automatically insert a row in the employee’s Job Data page to reflect the salary increase using the … Rate) for hourly employees who are newly appointed or who transfer into an eligible position in Pay Period 3 but after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesCity of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… fewer visitors means less spending and a smaller number of jobs in hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by … decline,” DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… factors may be required. *** March 10, 2023 The Honorable Joseph R. Biden President of the United States The White …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolutionDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… find additional savings and revenue to fund operations when federal aid runs out, according to a report issued today … against other transit systems. The report found that when compared to five other transit systems in similar … find additional savings and revenue to fund operations when federal aid runs out according to a report …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237State Agencies Bulletin No. 1878
… statutory salary, whichever is applicable. Exception Listings and Control-D Report Available Prior to Processing Exception listings and a Control-D report will be available for agency … paychecks for 12/09/2020 are confirmed). The Exception Listings Execption listings identify Members who will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureSelect Financial Management Practices at the Office of Transportation and Parking Operations
… To determine whether financial management practices at Stony Brook University’s (Stony Brook) Office of Transportation and Parking Operations … 2, 2014 through December 31, 2018. About the Program Stony Brook, located on Long Island, is one of the four … To determine whether financial management practices at Stony Brook Universitys Stony Brook Office of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount … send the village a separate statement. JCF will send a copy of the distribution summary to each justice. Upon …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 through April 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices