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Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION … Whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time … to charge public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Security Over Critical Information Systems
… responsible for safeguarding its data and for ensuring the confidentiality, integrity, and availability of its systems. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsOpinion 92-28
… -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued for library taxes) LIBRARIES -- Finances (issuance and payment of … for payment over by school district) SCHOOL DISTRICTS -- Library Appropriation (disposition of interest on investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedCalculating Days Worked – Enhanced Reporting
… the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. However, not all situations are that … of days worked by a member, divide the total number of hours worked during the report period by the SWD. Formula: …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-workedLocal Governments Should Improve Accessibility for New Yorkers
… (Oneida County) Town of Babylon (Suffolk County) Town of Big Flats (Chemung County) Town of Brookhaven (Suffolk …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in … for electric, gas, steam, telecommunications, and water services for New York’s residential and business … to seek reparations, terminate the approved acquisition or merger, or even revoke a utility’s license. Charter In …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsAccounting 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.pdfVendor Responsibility Documentation
… PDF Version Transaction Type Vendor Responsibility Profile Parts I & III Contract Information & Responsibility … Vendor Responsibility Questionnaire (If valued at $100,000 or more for the first time) 1. New contract ✔ ✔ … reserves the right to request a Vendor Responsibility Profile or a Vendor Responsibility Questionnaire, even if …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… included in the audit sample were the cities of Ithaca, North Tonawanda, Plattsburgh, Poughkeepsie, Rome, Saratoga Springs and White Plains, and the villages of Lindenhurst, Hempstead and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsFacility Planning Bureau Project Review (Follow-Up)
… of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the Program The State Education … for a project before commencing construction. Our initial audit report, covering the period July 1, 2013 to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… deployment of the highest-speed connections in every corner of the state, according to a new analysis released by … deployment of the highestspeed connections in every corner of the state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You ask … term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 88-76
… moneys appropriated by a village to a village public library must be credited to the library fund and not to the village general fund. EDUCATION … §11: Moneys donated by private persons to a village public library may be invested by the library trustees in … the investment of moneys appropriated by the village for library purposes is credited to the library fund …
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 fiscal prudence and is required by City and State … Balancing New York Citys budget each fiscal year is foundational for the Citys fiscal prudence and is required by City and State …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool