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Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Higher Education – 2021 Financial Condition Report
… spring 2020, such decreases from the year before were 2.0 and 0.5 percent, respectively. Online course enrollment for … 30 percent attended exclusively through this means and 70 percent used some but not all online instruction. Costs and Financial Assistance In the 2020-21 academic year, …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationDiNapoli: Audit Recommends Better Protections for Child Performers
… each for a single performance. DOL did not conduct any site visits or assess workplace conditions during the audit …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersMigrant Tracker - Agency Spending by Month
Migrant Tracker - Agency Spending by Month
https://www.osc.ny.gov/files/reports/excel/agency-spending-month-v3.csvLocally Owned Roads by the Numbers
This report looks at local road spending, State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs.
https://www.osc.ny.gov/files/local-government/publications/pdf/locally-owned-roads-by-the-numbers.pdfComparison of Overtime Earnings by Agency
Chart of a Comparison of Overtime Earnings by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-earnings-2014-2015.pdfComparison of Overtime Hours by Agency
Chart of a Comparison of Overtime Hours by Agency, Jan-June, 2014 and 2015
https://www.osc.ny.gov/files/press/pdf/comparison-overtime-hours-2014-2015.pdfSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfState Comptroller DiNapoli Statement on New York City Budget
… response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a budget analysis that estimated that out-year gaps were understated. “Today’s statement on the budget by New York City Mayor Mamdani begins the difficult … in response to Mayor Mamdanis statement on New York Citys budget In December DiNapoli released a budget analysis that …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… DiNapoli recommended the Correction Commission: Implement a system to retain and analyze information for DOCCS …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsDiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to stealing more than $86,000 in tax funds collected for the use of the town of Beekman and its schools. This plea was a result of a joint … Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to stealing more than …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesCongregate Meal Services for the Elderly
… congregate meals (meals served in a group setting) in its senior centers. Our audit covered the three fiscal years … we conducted on-site observations and interviews at senior centers through March 7, 2017. Background The New York … nearly 1.55 million adults aged 60 and older (defined as senior citizens) residing in New York City. This number is …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyAdditional Service Credit for Sick Leave (Section 341[j]) – State University Police Plan
… Under Section 341(j) of the Retirement and Social Security Law, you … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Additional Credit for Sick Leave Section 341j …
https://www.osc.ny.gov/retirement/publications/1823/additional-service-credit-sick-leave-section-341jCompliance With Executive Order 95 (Open Data)
… whether the Department of Environmental Conservation (DEC) is complying with Executive Order 95 (EO 95), including … steward of New York’s natural resources and environment, DEC is responsible for managing water, land, and air … overall economic and social well-being. As of March 2021, DEC had published 147 data items on Open Data. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… noted total upstate employment reached nearly 3.1 million jobs in mid-2008 and declined over the next 19 months, to a … 2016, upstate had regained 79 percent of a total 128,000 jobs lost during and after the recession. Currently, total … at slightly over 3 million, representing 32 percent of all jobs statewide. From the end of the last recession in …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… monitoring, including conducting at least one annual site visit to each development, taking action against …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… short for vulnerable adults in New York City because Adult Protective Services (APS) experienced staff shortages and … and high caseloads strained New York City’s Adult Protective Services,” DiNapoli said. “Case files showed … is available in the audit. Audit Oversight of Adult Protective Services Staffing and Case Management (New York …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortOpinion 94-4
… statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the statement, unless the town board or town … that: The term signature includes any memorandum, mark or sign, written, printed, stamped, photographed, engraved or …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 95-4
… taking sworn testimony, requesting the submission of documents, and employing other reasonable methods of inquiry. … in a proper case to produce all books, records, papers and documents material or relevant to the investigation". Section … in connection with a subpoena issued under section 209 for documents already subpoenaed by a grand jury). The board or …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Social Media Use Policy
… dollars are spent. The opinions and beliefs expressed by users on our social media sites are those of the users and … on our social media sites may have been placed there by the social media provider and not OSC. Their placement … etc.) you share with or post to our sites may be used by the owners of the host site for their own purposes …
https://www.osc.ny.gov/help/social-media-use-policy