Search
Opinion 2008-2
… services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board member has an … Municipal Law § 801 in connection with the contract ( see e.g. Town Law §§ 20[1], [3], 34, 118, 119). 2 General … an exception in General Municipal Law § 802 ( see 2008 Ops St Comp No. 2008-1). Further, we note that court cases have …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… unless the court orders the cash bail to be applied to the payment of a fine, restitution or reparation (CPL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Emergency Rental Assistance Program (ERAP), according to a new report released today by New York State Comptroller … federal unemployment benefit programs ending next month along with uncertainty about the eviction moratorium … don’t get left behind.” DiNapoli’s report found that OTDA received only 168,321 applications as of July 30, reflecting …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, … (MTA) has an opportunity to further improve performance and reduce troubling delays by targeting the main issues … down trains, including planned maintenance work, police and medical issues on trains and platforms, and signal and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… of the State of New York must be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentPress Conference on the Flushing Snapshot Report
… economic health of the greater Flushing area in Queens, NY. He will be joined by local elected officials and … the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotUncollected Penalties (Follow-Up)
… initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report was issued on July 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOutstanding Violations (Follow-Up)
… As a result, some Class 1 violations remained open for as long as six months before the Department followed up … inspectors found the conditions had not been corrected and continued to pose an immediate threat to life and safety. The objective of our follow-up was to assess the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… Dependency Program Payments to Selected Contractors in NYC 2007S60 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followContract with Daytop Village, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations incld in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… but could improve by maintaining critical performance data and coordinating with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followSelected Aspects of the Dam Safety Program (Follow-Up)
… compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual … nine prior audit recommendations, six were implemented, and three were partially implemented. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTravel Advisory No. 17
… to support the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesAccounts Payable Advisory No. 49
… applicable, the Discount Due field. The default Basis Date for vendors classified as “procurement suppliers” is the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… the Jamestown City School District (District) Board of Education (Board) and District officials properly managed … officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated … fund balance that was not used to fund operations. As of June 30, 2021, surplus fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, … points over the limit. Surplus fund balance must be used to reduce the upcoming fiscal year’s real property tax levy or to fund needed reserves. Maintained $3 million in the New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… inventory records and established adequate controls over network user accounts. Key Findings District officials did … inventory records or establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses … and tablets) we tested were not located. Adequately manage network user accounts. Sixty-five network user accounts were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsSilver Creek Central School District – Financial Management (2022M-153)
… operating deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153