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Opinion 95-10
… a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), … is in response to your request concerning the town board's responsibility under the provisions of section 291 of the … or endowment. Subdivision 1 also specifies the town board's duties in relation to each class of cemetery or burial …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 2010-4
… or gratuity by a firefighter for services by an "emergency relief squad," now referred to in General Municipal Law § …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the Fund’s Chief Investment Officer said. “His experience and abilities have been key to our team as we … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundVillage of Cohocton – Cash Receipts (2015M-63)
… Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Accounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use rewards or points accumulated from the purchase of goods or services for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… selected facilities. Specifically: 26 components at the Public Operations Center, such as signs at interior offices … where the ramp changes direction. 15 components at the Public Safety Center, such as a portion of service counters …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41DiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic Jeffrey … and New York State Police Superintendent Kevin P Bruen today announced that former state police mechanic Jeffrey …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… back in federal spending – compared to a national average of nearly $1.22, according to a report released today by … New York ranked 46th in the nation in its balance of payments between the amount it generated in federal taxes and the amount of federal government spending it received. DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washingtonIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… download the table below as a Microsoft Excel file . SFS Account Title Description 60401 Principal – Fixed Rate Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Monitoring of Prevailing Wage Compliance on Construction Contracts
… Authority’s purpose is to finance and construct buildings for a variety of public and not-forprofit entities, including … with the appropriate prevailing wage rate schedule for the project, and perform a review of certified payrolls …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid full restitution … York State Police. “Mr. Shaw shamelessly altered records to cover up his misappropriation of money meant to support …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsCompliance With the Clery Act
… Purpose To determine whether the State University of New York's … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Opinion 2007-1
… (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services … bidding requirements and may be procured through a request for proposals process in accordance with the county’s …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1East Ramapo Central School District – Budget Review (B25-5-2)
… to the Fiscal Monitor throughout the year and work with them to develop structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Opinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15About NYSLRS
… the best-managed and best-funded plans in the nation. See our 2025 Annual Comprehensive Financial Report for additional … about the Fund’s performance and position, and read our Fact Sheet for the latest NYSLRS stats. Rev. 9/25 …
https://www.osc.ny.gov/retirement/about-nyslrsVendor Responsibility Documentation
… or more for the first time) 1. New contract ✔ ✔ 2. Agreement with an estimated amount of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real … legislative initiative ✔ ✔ 12. Piggy-back contract ✔ ✔ 13. Purchase order (except from a pre-existing contract) ✔ ✔ 14. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, ESDC paid Ms. Hitchens $2,100 per month for these services, totaling $25,200 per year. As a result of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Common Retirement Fund’s (Fund) request that they publicly report all direct and indirect corporate political spending. … proposal asks companies for a comprehensive and public report that lists their spending on candidates, political … Common Retirement Funds Fund request that they publicly report all direct and indirect corporate political spending …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spending