Search

Opinion 92-50

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder …

https://www.osc.ny.gov/legal-opinions/opinion-92-50

Opinion 95-2

… issues discussed in the opinion. FEES -- Exemption from (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees … amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a … exemption of Public Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its …

https://www.osc.ny.gov/legal-opinions/opinion-95-2

Opinion 89-48

… Law, §37 to secure payment of any judgments which might be recovered by contractors and/or subcontractors for work … with subdivision 10 of section 37. The bonds should be considered a court record and permanently retained by the … Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the …

https://www.osc.ny.gov/legal-opinions/opinion-89-48

Social Media Use Policy

… The Office of the State Comptroller (OSC) manages multiple social … do not necessarily reflect the views or opinions of the Office …

https://www.osc.ny.gov/help/social-media-use-policy

Comptroller DiNapoli Releases Municipal Audits

… , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In … in 2001, it has not been updated since that time. Town of Sullivan – Internal Controls Over Selected Financial … of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs Department …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s … incurring more LOSAP costs than necessary. Westchester Community College – Fixed Assets (Westchester County) College … Housing Authority Village of Southampton Westchester Community College and the City of Yonkers …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0

Opinion 2000 - 13

… opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a volunteer fire company may not join a second company unless he or she first terminates membership … a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …

https://www.osc.ny.gov/legal-opinions/opinion-2000-13

Employee Incentive and Bonus Payments

… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …

https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-payments

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies

… School-Based Health Center (SBHC or Center) facilities have implemented proper controls over their medications and … City SchoolBased Health Center SBHC or Center facilities have implemented proper controls over their medications and …

https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

Oversight of Persons Convicted of Driving While Intoxicated

… Purpose To determine whether the New York City Department of … Program. Our audit covers the period August 15, 2010 to May 19, 2015. Background In New York, Driving While … If a person is convicted of DWI, the offender is subject to a range of sanctions, including license suspension or …

https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicated

Management of Internal Controls

… is to plan, design, develop, construct, own, operate and lease facilities that support the technical programs, …

https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controls

Dual Employment

… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also … is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired … partnerships; and funds and provides quality services. As of May 1, 2012, OCFS had 3,194 employees. OCFS requires its …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1

RFQual0001 – Medical Examiner Management Services

… by the Office of the State Comptroller Issued August 1, 2025  The Office of the State Comptroller (“OSC”), as … reporting, and coordinating the Physician services; A list of Physicians available to provide IME services. … address), specialty, and indicate physicians on the list whose fees are outside of those fees listed on …

https://www.osc.ny.gov/procurement/rfqual0001

Comptroller DiNapoli Releases Municipal Audits

… and implement adequate procedures to monitor projects, and analysis of the information obtained from the companies was …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits

DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily

… Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would … the costly impact of a strike and the millions of dollars in lost economic activity.” The Comptroller’s projection is … Island Rail Road LIRR strike could cause up to $50 million in lost economic activity each day …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-daily

CUNY Bulletin No. CU-356

… Staff Congress are eligible to participate in the New York State Health Insurance Plan (NYSHIP) administered by the New York State Department of Civil Service. Affected … Tax Adj CUNY OSC will process an input file from the New York State Department of Civil Service to start, cancel …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-health

Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)

… Company’s officers consist of a President, Vice-President, Secretary, Treasurer, and five Directors. The Company’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financial

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Internal Control System Components

… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system … communication, and monitoring. Key Finding We found the Office’s Internal Control System appropriately addresses all … To determine whether the Office of Temporary and Disability Assistances Office …

https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-components

King Center Charter School – Purchasing (2013M-215)

… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period … School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … purchasing policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215