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Comptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-34
… §1640(a)(6), by order, rule or regulation, and that the procedure for these enactments is substantively the same as … enactments which suggests an intent to alter the procedure established by the 1970 legislation by which … that, under the existing provisions of the Town Law, the procedure for a town to enact such traffic orders, rules or …
https://www.osc.ny.gov/legal-opinions/opinion-88-34English Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the … achievement gap between students learning the English language and their English-proficient peers, as demonstrated through lower test … whether school districts are providing services to English Language Learners as required …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home Rule Law provides, however, that certain local laws are …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power … Authorities Law. NYPA’s mission through December 8, 2020 was to provide clean, low-cost, and reliable energy … 88 (Executive Order or EO 88). The Executive Order, which was issued on December 28, 2012, mandated a 20% improvement …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… on the Additional Pay page using Earnings Code EPA – Education Pymt-Inv/Trooper : Deptid 01060 Deptid 01069 Earnings code: EPA EPA Effective Date: 05/13/2021 05/27/2021 OT Eff Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… to properly or quickly investigate others. Tenants whose complaints were mishandled may have been left to face … The agency should establish new procedures that ensure complaints are handled with the attention and respect they … Auditors reviewed 306 of 2,236 housing discrimination complaints made to DHR from April 2019 to October 2023. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority … (2021-F-27) A January 2019 audit determined that, while the MTA allows employees to transfer across its subsidiary … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… She was a trailblazer for women and shattered many glass ceilings on her way to our country's top court. Her …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgOpinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town highway superintendent are chargeable to the entire area of the town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside of any incorporated villages. …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82CUNY Bulletin No. CU-338
… salary is off step or Position Data and Job Data do not match. After the automatic increment has been processed, the … salary was off step or Position Data and Job Data did not match. Agency Instructions - Pay Period 8C Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… 2023’s growth was from new construction, with the largest share in new buildings with 100 or more units. The Bronx had the greatest share of 2023’s net new housing (35%), driven by new … special districts, just above Brooklyn’s 34%. The Bronx’s share of the city’s affordable housing also grew from an …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallState Comptroller DiNapoli Releases Audits
… audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 and managed … (Preschool Special Education Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. Effective … To provide related panel information and advise agencies of view access to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … County Law as follows: [t]his provision effectuates the design of the County Law which, unlike most general laws , is … officers" (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… 16 to 24 experienced the worst outcomes of all age groups nationwide. 1 Young workers in New York City were hit … 16 to 24 experienced the worst outcomes of all age groups nationwide …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an appropriate … does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using AI … To assess various New York State agencies progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance