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Opinion 90-26
… may not expend moneys for this project in excess of the amount set forth in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the project, the fire … may expend moneys for this project in excess of the amount approved at referendum. Section 32.00(2) of the Local …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … that a town public library currently has seven trustees and that the town board has been asked to increase this … to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-40
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, … Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies to reserve (i.e. pre-assign) a system assigned Empl ID in PayServ Affected Employees Agencies who may need to … To inform agencies of new functionality that allows agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… it’s doing so to ensure a fair and responsive process for everyone. Thruway does not have a workable method for dealing with …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsVI.3.A Overview – VI. Budgets
… State Statutes State Finance Law §51 governs the movement of budget authority for interchange transactions except as otherwise provided for under sections 53, 66-f, 72, or 93 of State Finance Law, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. … The Activity ChartField can be used to define lowerlevel detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsTown of Canaan – Board Oversight (2017M-183)
… duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Springs Union Free School District - Payroll (2018M-222)
… report - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… New York collected $1491 billion in revenue in fiscal year 201415 an increase of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15DiNapoli: State Tax Revenues Down $3 Billion
… York State Comptroller Thomas P. DiNapoli. “Revenues are down and New York continues to withhold billions of dollars … said. “Caution is needed because rising infection rates may force more shutdowns and even greater economic damage. …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionOversight of Homeless Shelters
… Twenty-one of those 96 shelters had been visited on prior audits and had been determined to be in poor … excessive garbage in rooms, and missing or malfunctioning smoke detectors. We identified discrepancies between the Office’s …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… DiNapoli said. “Record financial market levels, near full employment recovery, and easing inflation have all …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsAccounts Payable Advisory No. 64
… the agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksOnline Services
… you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create …
https://www.osc.ny.gov/online-servicesAccounts Payable Advisory No. 47
… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useOpinion 89-60
… OF INTEREST -- Building Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL … (c): Although a building inspector engaged in the private business of performing home inspections for prospective … for which he or she serves, the conduct of the private business could violate General Municipal Law, §805-a, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- … and employees who are directors of a not-for-profit corporation which purchases real property from county) -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-52