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State Agencies Bulletin No. P-505
Lump Sum Payment of Compensatory Overtime to M/C Employees for Hours Worked in Excess of 40
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-505.pdfChildhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfVillage of Bainbridge - Conflict of Interest (2019M-72)
Determine whether the Board ensured that Village officials did not have prohibited interests in Village contracts.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-2019-72.pdfVillage of Andover – Water and Electric Cash Receipts (2019M-152)
Determine whether water and electric cash receipts were recorded and deposited in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/andover-2019-152.pdfBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-104.pdfLong Island Power Authority by the Numbers, July 2015
Long Island utility customers have long paid some of the highest electricity prices in the country.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2015.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014 (2015-S-12) 90-Day Response
To determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s12-response.pdfJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program guidelines.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamestown.pdfAn Economic Snapshot of Coney Island and Brighton Beach - July 2011
Coney Island and Brighton Beach are located on a peninsula in southern Brooklyn, along the Atlantic Ocean.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2012.pdfOpinion 88-34
… regulations, we concluded that Town Law, §131 required all such regulations to be deemed ordinances and that such …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-17
… bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel … in view of the Court of Appeal's decision in Kamhi v Planning Board of Town of Yorktown , 59 NY2d 385, 465 NYS2d … 1978, p 154, this Office expressed the opinion that a town planning board may require a subdivider to set aside park …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… authorities operate in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside of New York City employ more than 4,300 employees, report … local authorities, DiNapoli’s office has launched a series of local authority audits and will periodically release …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 89-21
… -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance … must be borne equally by the affected towns. The highway superintendent of one town may maintain and repair a portion … which overhang the road (see Harris v Village of East Hills , 41 NY2d 446, 393 NYS2d 691, 362 NE2d 243 [1977]; Tagg …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 96-22
… Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … reserve fund may not be transferred to a contingency and tax stabilization reserve fund. Following the abandonment of … a town landfill may be transferred into a contingency and tax stabilization reserve fund if the town no longer needs to …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 92-1
… substituted for) GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit … retained percentages when proper securities of sufficient market value are submitted. (2) In addition to the securities … obligations for retained percentages, in the case of U.S. government obligations, the obligations must be credited …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Life Changes: How Do I Prepare to Retire?
… Thomas P. DiNapoli We are living longer. With many of us now spending a third of our lives in retirement, it’s important to consider how … retirement benefit amount). If your initial payment was too high, your monthly payment will be temporarily reduced to …
https://www.osc.ny.gov/retirement/publications/life-changes-how-do-i-prepare-retireOpinion 2000-10
… designated by this act for such appropriation until a certificate of approval of availability has been issued by … as follows: The director of the budget shall not issue any certificate of approval of availability until: (a) the county … of the appropriation made in chapter 11 of the act until a certificate of approval of availability had been issued by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10