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Opinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … herself from any discussions and votes on matters relating to the contract. A public library may adopt a code of ethics … daughter of the president of the library board as a junior architect. You state that neither the board president nor his …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… The NYC Department of Homeless Services (DHS) is falling short in meeting the needs of homeless New Yorkers, particularly … with mental health and substance abuse issues, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… , Noise in New York City Neighborhoods , released today by State Comptroller Thomas P. DiNapoli. The report maps noise … said. "This report gathers data that could be used by state and city agencies to focus noise control efforts more … on noise provide useful information that enables city and state agencies to improve the quality of life for residents …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 99-15
… §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax … Property Tax Law, §§305[2], 516[2], 900, 1410[2], 1420). Article XVI, §1 of the State Constitution provides that …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax … distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Reaffirms Commitment to DEI Initiatives
… Fund (Fund), today announced various initiatives to address diversity, equity, and inclusion (DEI) issues at … and problem-solving capabilities, and ultimately lead to improved shareholder value. Including people with … are critical drivers of business success. Failure to establish robust DEI policies and practices can result in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-reaffirms-commitment-dei-initiativesSeaford Union Free School District – Capital Assets (2024M-112)
… districts (districts) also purchase a wide variety of information technology (IT) capital assets, such as interactive displays and desktop computers, as well as highly portable items, such as … to locate and identify assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideTrash Can Free Stations Pilot Program
… effectively evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve … In October 2011, Transit’s SEO began the “Trash Can Free Stations Pilot Program” (or Pilot Program) to reduce … effectively evaluated the various Phases of the Trash Can Free Stations Pilot Progra …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report Purchasing … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … the Program In accordance with New York State Insurance Law (Insurance Law), FFI tax proceeds are generated … and the paid firefighting personnel and remaining fire company received less than their pro-rata share ($1,134 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsSelected Management and Operations Practices (Follow-Up)
… or 7.7 percent. NYPA sold scrap metal and plant equipment without appropriate controls and accountability, and it had …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCompliance With the Enough is Enough Act
… campuses and assure students of their right to have sexual violence investigated and prosecuted. The Act amended the … campuses in New York to implement sexual assault, dating violence, domestic violence, and stalking prevention and response …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actContact Information
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https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationDEC Management of Invasive Species (2019-S-026) - Maps
… the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsOpinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 89-21
… of the highway, regardless of whether the trunk of the tree is located within the highway. Thus, in our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21SUNY Bulletin No. SU-161
… 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have been issued by the Governor’s Office of … to the appropriate percentage for the employee’s work schedule. The percentage must be between 70% and 95% in increments of 5%. To return an employee to a full work schedule, agencies must submit a Job Action Request using an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most taxpayers …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds