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Opinion 89-44
… section provides that the village justice "[s]hall pay... [all moneys] ...paid to him on any proceeding during any …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 95-2
… television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon … a 5% franchise fee and the cable company has chosen to pass the amount of the fee along to its customers as a … pass the amount of the fee through to its customers as a cost of doing business, by separately listing a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Opinion 93-6
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal … not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-6XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
On March 31 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idNew York State Artificial Intelligence Governance
… establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The audit covered the period … to detect and respond to failures when they occur. Governance over AI systems, including transparency, should be …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceMedicaid Program – Managed Long Term Care Premium Rate Setting
… the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set Managed Long … The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… information. Even for fines with accurate information, TAB does not do enough to enforce the collection of outstanding … collection is call campaigns. However, TAB’s contractor does not prioritize calls based on probability of collection. … are assigned to: making calls on the call campaign list; collecting collection rate data; and establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesOversight of Transportation Services and Expenses
… These operators are required to have a current driver’s license to operate these vehicles on public roadways. Of the … violation, or the suspension or revocation of their license. In addition, we identified 397 instances where daily …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesHealth, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsCity of Newburgh – Budget Review (B23-6-9)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenues …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up … of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear to … hiring stalled, and the workforce declined more sharply in 2021 than in the prior decade. The state needs to continue to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Audits
… – Street and Sidewalk Cleanliness (Follow-Up) (2022-F-8) The initial audit determined that weaknesses in key … to nearly 1,100 adults and reported expenditures totaling $2.9 million. The audit found that, by design, the office does … – Compliance With the Reimbursable Cost Manual (2022-S-2) Field of Dreams, a for-profit special education provider …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1892
… 31, 2021. OSC Actions OSC has updated PayServ with the new Federal and New York tax requirements for 2021. OSC … was first paid wages before 2020 and has not submitted a new Form W-4 for 2020 or later. If the NRA employee was … 2021. Please refer to Payroll Bulletin Nos. 1877 and 1880 for additional information. Pre-Tax Benefits Qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1892-summary-tax-related-changes-2021DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Population and Demand for Services New York’s population of people aged 60 and over is projected to reach … may further increase demand for state-funded services. Many prefer to receive care at home rather than in … including: Waitlist numbers by county and program; How much funding each local agency receives and spends on …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining … is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … is a voluntary non-profit association within the meaning of General Municipal Law, §802(1)(f). We note that …
https://www.osc.ny.gov/legal-opinions/opinion-89-24State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… real estate market could impact this revenue for years to come. Income and corporate tax receipts continue to come in stronger than expected, fueling a surplus for FY … steeper cuts to city services. The preliminary budget does not rely on additional direct federal relief or …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTransportation – 2023 Financial Condition Report
… maintenance and repair to remain in service and eventual rehabilitation or replacement to address deficiencies. In …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationPort Washington Union Free School District – Payroll (2025M-38)
… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town is fundraising. Ensure that the Supervisor signs all Town checks after Board audit and approval. Document all gifts and donations in the Board minutes. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105City of Johnstown – Financial Management (2020M-134)
… 2, 2020. Without accurate financial records, the Common Council (Council) did not have accurate financial information to … findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134