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Signal Maintenance, Inspection, and Testing (Follow-Up)

… our initial audit report, Signal Maintenance, Inspection, and Testing (Report 2017-S-6 ). About the Program New York … including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for … who are responsible for the maintenance, inspection, and testing (MIT) of the equipment at their assigned section …

https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow

ADAPT Community Network – Compliance With the Reimbursable Cost Manual

… Class in an Integrated Setting preschool special education service to children with disabilities who are between the … compensation above the median; $100,127 in ADAPT’s Family Support Services program costs that were improperly … of Interest State Education Department: New York League for Early Learning, Inc. - Compliance With the …

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manual

Town of Guilderland – Information Technology (2025M-61)

… our comment on an issue raised in the Town’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State Comptroller’s (OSC) authority as set …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61

Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)

… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9

Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)

… property, mortgage recording and sales and use taxes), to businesses to encourage various types of economic and community development. In return for financial assistance, project owners who receive IDA …

https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-website

CUNY Bulletin No. CU-605

… pay status for at least 100 working days from June 1 to November 30 $379.00 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from June 1 to November 30 $227.00 Campus Security Assistant (full-time) Be in Active …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-payment

Opinion 90-24

… PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (delegation of authority to hire bond counsel) BONDS AND NOTES -- Bond Counsel (delegation of authority to hire) LOCAL FINANCE LAW, §56.00: A … municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance Law, …

https://www.osc.ny.gov/legal-opinions/opinion-90-24

Opinion 92-25

… have discretion to determine whether the commissioner's presence in any particular vehicle would hamper firefighting … injured while riding the apparatus). In our opinion, the presence of the fire commissioner on a fire vehicle … 176(11) and 176-a. Further, the fire commissioner's mere presence, in our opinion, would not necessarily interfere …

https://www.osc.ny.gov/legal-opinions/opinion-92-25

Empire BlueCross BlueShield – Controls Over Payments for Special Items

… of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional reimbursement …

https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-items

Beekmantown Fire District No. 1 – Board Oversight (2025M-70)

… and filing of required annual financial reports (AFRs). Understanding the Audit Area The Board is responsible … Treasurer did not prepare or file any of the District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the 2019 through 2023 fiscal years were between 337 …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70

Opinion 89-12

… CODES, RULES AND REGULATIONS, §29.3: The employment by a fire district of a professional engineer as an independent … interest exists in the following circumstances involving a fire district contract. You state that the fire district has retained a professional engineer to prepare …

https://www.osc.ny.gov/legal-opinions/opinion-89-12

Opinion 88-65

… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … §986(1)(3): Collecting officers must provide tax receipts to mortgagee banks when taxes are paid from an escrow … for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a fee …

https://www.osc.ny.gov/legal-opinions/opinion-88-65

Opinion 92-36

… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … and maintaining the telecommunication equipment and telephone services needed t o provide an enhanced 911 emergency telephone system to serve such municipality . (emphasis …

https://www.osc.ny.gov/legal-opinions/opinion-92-36

DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter

… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-health

Unified Court System Bulletin No. UCS-350

… of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increases

Opinion 88-15

… OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of … if the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, … to consult the Code of Professional Responsibility of the New York State Bar Association. Finally, we note that the …

https://www.osc.ny.gov/legal-opinions/opinion-88-15

Opinion 98-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY … authorizes to perform duties in connection with correction of errors on tax rolls …

https://www.osc.ny.gov/legal-opinions/opinion-98-4

Monitoring of Air Quality (Facility Permits and Registrations)

… pollution control permits and registrations in accordance with its federally approved Air Pollution Control Permitting … registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility Registrations (AFRs). Title Vs are major sources of air pollution – those that directly …

https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrations