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Opinion 2010-3
… between a town on behalf of a fire protection district and an incorporated fire company is subject to a public … protection contract between an incorporated fire company and a town on behalf of a fire protection district is subject … an incorporated fire company maintaining adequate and suitable apparatus and appliances, for the furnishing of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 91-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the activities of a town highway superintendent are limited …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Other Bulletin No. 25
… Purpose To inform the State University Construction Fund of OSC’s … Eligibility Criteria The following employees are eligible to receive the April 2015 SCF CSEA Salary Increase: Employees … ANN who are in an NS position (Grade 600) which is equated to a grade (Grade 001-031) Control-D Report Available Prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilOpinion 93-17
… claims against such a school district, or awards or sums payable by such a school district pursuant to a … if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an administrative or quasi-judicial … or settled claims" and "awards" precede the term "sums" in section 37.00(a)(3) and all connote to varying …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 89-40
… its rights or interests, or to continue such action or defense, all their costs and reasonable expenses, as well as …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 90-47
… was commenced, while the superintendent was in office. At all times relevant to this inquiry, the town had in effect a … of ratification in connection with the reimbursement of all or part of the superintendent's legal expenses. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic … to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetValley Stream Central High School District – Capital Assets (2025M-16)
… assets could not be traced with certainty to sale and destruction records due to a variety of missing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Franklin Square Union Free School District – Website Transparency (2025M-93)
… provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… improper or fraudulent claims from being paid. When a local government has a strong claims auditing process, the … and bank transfers prepared by the Treasurer and user account activity reports increased the risk of unauthorized … that users did not share access to the financial software. With shared access, accountability is diminished, and any …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, 2024 … Did the East Norwich Volunteer Fire Company Number 1 Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… by documentation, reviewed or approved as required. The Executive Director (Director) did not approve, and the Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Roosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40State Agencies Bulletin No. 1398
… and Additional Pay Increases and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for a salary increase of two percent (2.00%) and increases to specific Additional Pay earnings for fiscal year 2015-2016. Chapter 261 of the Laws of 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1398-april-2015-security-salary-increases-and-additional-pay-increasesContributing Toward Your Retirement – State Police Plan
… benefit when you retire. You can contribute any whole percentage from 1 percent to 10 percent. Voluntary … treated as taxable income, however because you made post-tax contributions, a portion of your pension would be … these contributions before you retire, you may be taxed on more than just the interest portion of your refund, and …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… how GCIDA established its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ … analysis. Formally develop a cost-benefit analysis ratio or ratios that meet its needs, is reflective of its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Agencies Bulletin No. 1577
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for processing the 2014-2015, 2015-2016 and 2016-2017 PEF OFPC Uniform Maintenance Allowance. … Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceResources – Contribution Stabilization Program
… Resources for NYSLRS public employers who participate in the …
https://www.osc.ny.gov/retirement/employers/csp/resourcesWadsworth Center Environmental Laboratory Approval Program
… Solid and Chemical Materials (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, … approved in the following fields: 176 for the analysis of air and emissions, 249 for the analysis of non-potable water, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-program