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Opinion 91-57
… moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal … as village moneys. The treasurer would maintain separate accounting records for the library fund moneys and the … the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 95-15
… of a school district in relation to a public library are set forth generally in article 5 of the Education Law … defining the term "school authorities"). The taxes are levied upon the taxable real property within the school … any taxes of the municipal corporation or special district are refunded. The term "tax levying body" as used in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Security Over Critical Information Systems
… Central New York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOpinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Calculating Days Worked – Legacy Reporting
… receive a “balloon payment” in June or possibly additional money in July), do not report extra days worked in June or …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedCalculating Days Worked – Enhanced Reporting
… of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported The number … personal leave, bereavement leave, holidays or time off in lieu of payment for overtime. Example 1: A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set by …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedLocal Governments Should Improve Accessibility for New Yorkers
… including libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, … one should face barriers when they go to vote, attend a town meeting or use public services,” said DiNapoli. “My … fixed quickly with little cost. Municipalities around New York are committed to ensuring access to services and …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… (D-Dutchess/Columbia) urged the Comptroller to look at Charter and growing problems with its service. The audit … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsVendor Responsibility Documentation
… resubmittal Industrial Development Agencies (IDAs) Indian Nations Labor unions for NYS collective bargaining …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… showed that reliable, high-speed internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital future.” DiNapoli’s 2021 broadband … trends as rural regions may not generate enough revenue for the private sector to justify building the infrastructure …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideFacility Planning Bureau Project Review (Follow-Up)
… audit found that the Bureau did not perform project plan reviews timely, as it took the Bureau 6 months or longer to … a lag time to begin its architectural and engineering reviews as 2–4 weeks and 38–40 weeks, respectively. The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… as adult care facilities, hospitals, hotels, preschools, libraries and shopping malls, according to an audit released … such as adult care facilities hospitals hotels preschools libraries and shopping malls according to an audit released …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsOpinion 90-5
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (increase in their number) …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-17
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure (applicability of county financial disclosure requirements to city and county public … authorized to promulgate an annual financial disclosure form for completion and filing by library officers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-12
Whether a municipality and an industrial development agency IDA may deposit or invest their funds with a State or federally chartered savings bank
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 91-26
… engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You have … once voter approval of the project was obtained. Financing for the construction recently received voter approval and the … board is now negotiating with the previously selected firm for its services in connection with the construction phase of …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-76
… treasurer of each public library ..." The report must be certified by the officer making the same and, unless an …
https://www.osc.ny.gov/legal-opinions/opinion-88-76New York City Agency Services Monitoring Tool
… Balancing New York City’s budget each fiscal year is foundational for the City’s … Office of Management and Budget. OSC’s tool displays a three-panel visualization of performance indicators and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool