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Opinion 2002-13
… (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW §§9104, 9105: Unless otherwise provided … pay for expenses for the department's annual fund-raising drive. You ask whether foreign fire insurance tax monies … St Comp No. 81-49, p 51; 1981 Opns St Comp No. 81-146, p 151; 1979 Opns St Comp No. 79-627, p 120). We have also …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followCUNY Bulletin No. CU-733
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesContinuing Crisis: Drug Overdose Deaths in New York
… at least one prescription for buprenorphine, the first medication to treat OUD that can be prescribed or dispensed … The DOH says naloxone “is an easily administered medication which reverses life-threatening overdoses from … Community Prevention Coalitions 183 Residential 209 Mobile Medication Initiative 13 Housing Units 2,800 Prevention …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkThe Deficit Shuffle, April 2010
The General Fund is the main operating fund of the State and is traditionally used to measure the State’s projected budget deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-deficit-shuffle-2010.pdfManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties for the benefit of the people of the State of New York. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followSelected Aspects of Capital Program Project Management
… Objectives To determine if Metropolitan Transportation Authority (MTA) – … process that its employees and contractors are required to follow; and whether that process was followed and was … successful in managing scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … account for just 6.4% ($7.4 billion) of the city’s FY 2026 operating budget, significantly more federal funding … In addition to the $2.34 billion in prepayments for FY 2026, the city added $2 billion in revenue and reduced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and … today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it … parties or local municipalities, and the law requires dam owners to operate and maintain dams in a safe condition. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesContract Participation of Minority- and Women-Owned Business Enterprises
… established annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its results to the Department of … New York State Executive Law (Law) requires State agencies and public authorities to promote the participation of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesState Comptroller DiNapoli Releases State Audits
… State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Contract and Payment Actions in January
… distributions from the Tioga Downs, Rivers, Montreign, and del Lago casinos to 26 local governments, including Albany, …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryHoltsville Fire District – Financial Management (2025M-4)
… District officials disagreed with certain aspects of our findings but indicated they planned to initiate corrective action. Appendix C includes our comment on an issue raised in the District’s response … 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identify report or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… and is responsible for receiving and disbursing District funds, maintaining accurate financial records and providing … accounting for District collections and depositing funds in a timely manner, and the Board and Treasurer did not … accounting records and reports increases the risk that funds could be lost or misappropriated without detection. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42CUNY Bulletin No. CU-535
… Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-535-cuny-retroactive-rate-increases-high-pressure-plant-tenderDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion in calendar year 2022, up 12.7%, … in New York City, according to a report released today by State Comptroller Thomas P. DiNapoli. “The pandemic created … Local government sales tax collections in New York state totaled $221 billion in calendar year 2022 up 127 or …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Case Management (Follow-Up)
… recommendations included in our initial audit report, Case Management (Report 2021-N-9 ). About the Program The New … with community-based organizations (providers) to provide case management services, which help older persons with … more than 31,000 seniors received over 515,000 hours of case management services in City fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid to the … or complied with the district’s procurement policy. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits