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On-Time Performance
… The minimum service frequency is every 15 minutes during rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered … Development ESD has effectively monitored and managed the New NY Broadband Program and whether the Program has …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… to oversee NYRA’s financial operations. From January 1, 2022 to December 31, 2022, NYRA spent approximately $385 …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followState Comptroller DiNapoli Releases Municipal Audits
… potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fOpinion 90-8
… construction requiring consideration of the plain meaning of the statute, the relevant legislative history and … , 71 NY2d 126, 524 NYS2d 25). With respect to the plain meaning of Insurance Law, §§9104(g) and 9105(e), as noted, … Gravel Products Inc ., supra ), we believe that the plain meaning of sections 9104(g) and 9105(e) is not to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 92-3
… planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to conflicts of …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit … were also insufficient records documenting the rationale for placing clients in general shelters instead of … of Shelter Placements Track state and local government spending at Open Book New York . Under State Comptroller …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 91-25
… to receive salary increases based on longevity (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of City of Ithaca , 29 Misc 2d 37, 215 … 520, pertaining to "longevity merit increases"; 15 Opns St Comp No. 1959, p 421; Chalachan v City of Binghamton , 81 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… New York City a less noisy and healthier place in which to live." From 2010 through 2015, New Yorkers made 1.6 million … fall under the City's direct authority to regulate, unlike air traffic noise for example. In February 2016, DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous … -- Setoff (right of county to recoup erroneous sales tax allocations to other municipalities) TAX LAW, §1262(c): A … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 95-11
… of necessity or urgency ( Koso v Greene , 260 NY 491, 184 NE 65; Hennessey v Farrell , 43 Misc 2d, 252 NYS2d 699; Fink …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT is New York’s largest revenue source, with $60 billion in tax … PIT returns filed since 2009. This “churn” of taxpayers is important to closely examine and monitor. Nearly … accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycDiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and Harassment Disclosure Corporations should address the corrosive effect that discrimination and sexual … diverse and/or insufficient efforts have been taken to address a lack of diversity, the Fund may withhold support …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesSeaford Union Free School District – Capital Assets (2024M-112)
… computers, as well as highly portable items, such as monitors, laptops and tablets. Consequently, capital assets … $1,498 and a ProBook laptop totaling $822. We located 208 monitors totaling $18,096 stored in the high school basement … that the computers were part of two bulk purchases of 600 monitors totaling $52,200, and while we were advised the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Ordinary Death Benefit – New Career Plan
… tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… tax. Your accumulated contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOverview – Divorce and Your Benefits
… to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement death benefit payable; A …
https://www.osc.ny.gov/retirement/members/divorce/overview