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Opinion 2003-1
… in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost charged only against properties in extension) TOWN LAW §202(5): Pursuant to Town Law §202(5), … Whether the cost of an improvement for an extension to an existing town water district is borne solely …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 90-18
… Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding … the competitive bidding requirements of General Municipal Law, §§103, 103-a, 103-b and 103-c. County Law, §408-a provides that every officer, board or agency of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Update Vendor Information and Access
… York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor Self-Service Portal or manually by mailing in forms AC-3326-S or … contact through the Vendor Portal. Instead, you must file the paper form AC-3326-S to update the default …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may acquire real property on behalf of the district. You state that the parcel is needed for an anticipated … pumping, filtration and purification facilities. You also state that no town obligations would be used to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 92-46
… CONTRACTS -- Bidding Monetary Threshold (computation of for various items used at youth center) GENERAL MUNICIPAL … The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 97-7
… of the city of New York, for five years, together with all accumulations of interest or other increment thereon, … in section fourteen hundred two of this chapter, of all abandoned property heretofore paid to the state, . . . is … the state shall hold itself responsible for the payment of all claims established thereto pursuant to law, less any …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 93-3
… or by local law adopted prior to September 1, 1953, all contracts for public work of a political subdivision or … therein involving an expenditure of more than $20,000, and all purchase contracts of a political subdivision or district … adopt written internal policies and procedures governing all procurements of goods and services not required by law to …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-22
… with General Municipal Law, §980-d. The plan must contain all items required by General Municipal Law, §980-a, … for payment of other municipal expenditures. (b) All contracts for improvements, goods or services to be provided in the district shall be subject to all applicable provisions of the law relating to the letting …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign finance laws. The case, being … accounts. “The law applies to everyone equally, no matter how rich or how powerful, and that is why my office has … to work closely with our law enforcement partners to see that public corruption is rooted out at all levels.” …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… protect their IT resources, including data, if they do not know what resources they have and where those … closely track their license usage to help ensure they do not inadvertently utilize software in a manner that might …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
Public authorities in New York have accumulated $267 billion in debt the equivalent of $13487 for every resident in the state according to a report issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilitySelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… systems to ensure that pertinent files and records can be easily retrieved and accessed. Formally require and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). Key Findings DHCR does not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Agencies Bulletin No. 1916
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentState Agencies Bulletin No. 2289
… Has completed six (6) months of service in the eligible title during fiscal year 2024-2025 Works in an eligible title … must make the payment to individual employees and submit one journal entry reimbursement for all affected employees … employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2291
… Payment to eligible employees as follows: Employee Reimbursement Distribution Method If an employee provides … to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 2051
… is to provide agency instructions for processing the 2022 Tool Allowance Payment. Affected Employees Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … who meet the following criteria are eligible for the 2022 Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentCost-Saving Ideas: Managing Your Travel and Conference Expenses
… generally you may only reimburse them for authorized expenses that they actually incur and are deemed necessary. By requiring travelers to document their expenses and follow set guidelines for reimbursement, you can … should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: Failing to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Agencies Bulletin No. 2387
… is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-represented