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Opinion 88-26
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing construction of … for State Police use on State land located in the town and finance the cost by the issuance of town obligations. You state that the town has no police force and that police protection is currently provided by the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES … of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into the Supreme Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… York New York June 3 2:00pm-4:00pm Queens Library at Glen Oaks 256-04 Union Turnpike Glen Oaks, New York Queens June 4 10:00am-4:00pm Shape Up Bushwick …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearChallenging a Determination – Regional State Park Police Plan
… denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationEldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetVillage of Liberty – Budget Review (B4-14-9)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Liberty’s proposed 2014-15 budget totals $3.7 million for … Village of Liberty Budget Review B4149 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Town of Broome – Purchasing and Justice Court (2014M-255)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing … The purpose of our audit was to review the Towns purchasing practices and the Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Health, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using … To assess various New York State agencies progress in establishing an …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceCompliance With Special Education Regulations for the Provision of Services
… To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs within the required time frames, and provided … students in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… and discount passes). At the end of their trip, riders dock, or lock, the bike at the bike dock at the station, signifying the end of their trip. Users …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringOpinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … EMPLOYEES -- Military Leave (compensation- determination of period of entitlement); (rescheduling of work days to … ordered military duty during a calendar year for a total of 39 days 30 of which coincide with his or her regular work …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6State Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsOpinion 91-34
… 551 NYS2d 48; Ajay Blass v County of Erie , 155 AD2d 988, 547 NYS2d 790; Cave-of-the Winds v Niagara Frontier State …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 92-29
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability … consisting of a commissioner, deputy commissioner and a uniformed force. The commissioner, who for purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… a provider who charges $1,000 for a service and collects $800 in payments by United should collect $200 from the Empire … of $200, it has actually provided a medical service for $800, not $1,000, and United should have paid only $640 (80 percent of $800) of that cost, resulting in an overpayment of $160 ($800 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is … 4 of the State Finance Law (Law) was amended in 2013 to promote the sustainability of local farms by tracking how … purchases of local foods. The intent of the Law is to assist State agencies with the procurement of New York …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementation