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Opinion 90-47
… Officers Law, §17 or §18 respectively has been equated by the courts to the duty of an insurance company to provide … town board's designation of a private road as a highway by use and the highway superintendent's power to maintain the … 482 NYS2d 68, re: §17; Hassan v Fraccola , 851 F2d 602 [2d Cir 1988], re: §18). In other words, the plain language of …
https://www.osc.ny.gov/legal-opinions/opinion-90-47State Contract and Payment Actions in April
… for state agencies and public authorities valued at $23.3 billion and approved over 4.6 million payments totaling … and more than 5,800 payments valued at more than $25.3 million, primarily for mistakes, insufficient support for … Electrical Construction Management Inc. to provide a TV radio system for various buildings at the Green Haven …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilOpinion 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-91-57Transferring or Terminating Your Membership
… retirement system, sign in to your Retirement Online account . From your Account Homepage, go to the ‘My Account Summary’ area and click “Reinstate a Previous … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membership2023 Sales Tax Q1
Office of the New York State Comptroller, Sales Tax First Quarter 2023
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-first-quarter.pdfRockland County – Budget Review (B22-6-9)
New York Office of the State Comptroller, Rockland County Budget Review 2022
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/rockland-county-budget-review-b22-6-9.pdfProperty Tax Cap Levy Growth
New York Office of the State Comptroller, Property Tax Cap Levy Growth
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors.pdfState Agencies Bulletin No. 1299
… work from active military service that in order to ensure full NYSLRS service credit for their military service, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localLegal and Regulatory Authority To Do Business
… NYC Department of Health and Mental Hygiene Licensed DayCare Facilities in New York City NYS Department of Labor … NYS Office of Children and Family Services Licensed Daycare Facilities in New York State NYS Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessDiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress" and the remaining 17 as "susceptible to fiscal stress." The scores are based on the evaluation of … changes provide local officials with more helpful, easy-to-understand information that can help them address specific … To search the complete list of school district fiscal stress …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressAnnual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdfGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-granville-hook-ladder.pdfSexual Harassment Policy for the Office of the State Comptroller
… The website also contains contact information for DHR’s regional offices across New York State. Civil Rights Act of …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli: Local Government Debt Levels Off
… second with $2.2 billion in 2018. Nassau County was also home to the town and village with the highest debt in the state. The Town of Oyster Bay reported $744 million in debt outstanding in 2018, an …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new retirement … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… physical accessibility to programs and services provided at selected City facilities. Key Findings Of the 538 … taking additional steps to increase physical accessibility at selected City facilities. Specifically: 31 components at the City Hall, such as thresholds no more than one half …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… the proper length and height. Four components at the Fire Station, such as a portion of the Code Enforcement service … buttons at an accessible height. Three components at the Police Station, such as accessible parking spaces in the parking …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Stafford Fire Department, Inc. - Financial Management (2023M-110)
… finances. The Board did not adopt realistic budgets or take an active role in monitoring Department finances. As … budgets, as certain expense estimates were omitted or overstated in the operating budgets. Develop a written multiyear financial or capital plan to help guide budget development and save for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured financial … audit fire department Upper Jay financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m