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State Comptroller DiNapoli Releases Municipal and School Audits
… were issued. Livonia Central School District – Conflict of Interest (Livingston County) A board member, who resigned … superintendent’s outside employment created an appearance of impropriety. The former superintendent resigned on July … superintendent informed district administrators and staff of products and services provided by vendors that were …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… end of the day. The system has three components: a toll tag (or transponder) that can be placed inside the car; an … antenna located in the toll lane, which reads the toll tag and collects the toll; and cameras to identify cars … can purchase; and maintaining a database to track the sale of OTG tags to prevent their sale to repeat offenders …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesCUNY Bulletin No. CU-804
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … eligibility criteria are affected. Background: Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-804-january-2025-city-university-new-york-cuny-incrementsOther Bulletin No. 64
… employees who meet the following criteria: Active, Leave With Pay (except Paid Sick Leave or Paid COVID Partial Leave) or Leave of Absence Related to Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… How the NYSLRS actuary calculates an employers maximum amortization amount for the Contribution …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentOpinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time … of assessment, belong to the fire district after the zone is abolished. This is in reply to your letter regarding the establishment of … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 99-14
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (removal and retention by the contractor of underground tanks … agreement by a town on behalf of a water district for the removal and retention by the contractor of underground water … the tanks and equipment exchanged as consideration for the removal work constitutes an indirect expenditure for purposes …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Opinion 89-30
… MUNICIPAL LAW, §95-a: As consideration under a contract with a private non-profit organization to provide senior … organization's bus. You ask whether a town may contract with a private senior citizens organization to provide … or in part to the welfare of the aging, and to contract with private non-profit organizations for the operation and …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 90-41
… AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited properties) VILLAGE … borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a village assessing the cost of an extension to an existing sewer system wholly against benefited …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Property Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 25 Year Additional 1/60 Retirement Plan under Article 14-B Section 551 (e) (RS5496)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5496.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 25 Year Plan and the Additional 1/60 Retirement Plan Under Article 14-B, Section 551 and 551 (e) (RS5501)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5501.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Additional 1/60 Retirement Plan Under Article 14-B Section 553 (RS5498)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan with Additional 1/60 Under Article 14-B Sections 552 and 553 (RS5498-A)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498-a.pdfElection Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfAudit of the State Financial Aid Program at the College of Westchester (2015-T-5)
The objective of this audit was to determine whether College of Westchester (Westchester) officials complied with the State Education Law and the Commissioner o
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t5.pdfState Authority Contract Manual
The State Authority Contract Manual contains the procedures for State authorities to submit eligible contracts as described in Public Authorities Law (PAL) §287
https://www.osc.ny.gov/files/public-authorities/pdf/contract-submission-manual.pdf