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Opinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 88-70
… 330 NYS2d 188; Adams v Cuevas , 133 Misc 2d 63, 506 NYS2d 614; Meredith v Monahan , 60 Misc 2d 1081, 304 NYS2d 638; …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 94-3
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … before the improvement is commenced (1979 Opns St Comp No. 79-703, unreported; 23 Opns St Comp, 1967, p 537; … for approval by the State Comptroller (1951 Opns St Comp No. 5474, unreported; 1946 Opns St Comp No. 1590, unreported; …
https://www.osc.ny.gov/legal-opinions/opinion-94-3State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… probationers were behind on their restitution payments and the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation departments released today by State …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsComptroller DiNapoli Releases Municipal Audits
… of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, … annual audits of the supervisor’s records. Town of South Bristol – Financial Management (Ontario County) The board … City of Oswego Town of Owego Town of Sidney Town of South Bristol and Wyoming County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… auditors found four of 13 PATH stations (Christopher Street, 9th Street, 14th Street, and 23rd Street) were not accessible to persons in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actOversight of Homeless Shelters (Follow-Up)
… with applicable rules and regulations. In general, shelter facilities must be maintained in a good state of … outside of New York City, 25 do not have a designated shelter facility. OTDA is required to inspect all shelters at least annually, and OTDA performed 573 such inspections in 2022 and 566 in 2023. Inspection components …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followOversight of Campus Foundations
… to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s … available information, such as the foundations’ IRS Form 990s and their policies and procedures, to assess risk …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by … Class (SC), and full-day and half-day Special Class in an Integrated Setting (SCIS) preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some … board and district officials did not comply with district policy or provide justification for why it bypassed policies …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtState Comptroller DiNapoli Releases School District Audits
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The board and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… fiscal year totaled $8.9 million, funded primarily with real property taxes, ambulance charges, intergovernmental …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Agencies Bulletin No. 1033
… these payments. Tax Information This payment is subject to all tax withholdings. If there is an additional tax amount in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1033-2010-uniform-cleaning-and-maintenance-allowance-lifeguardsState Agencies Bulletin No. 1211
… be made in separate checks dated 12/13/12 (Institution) Eligibility Criteria Employees must be in Bargaining Unit 68, … leave of Absence with a reason of Military Stipend on the eligibility date of 11/14/12 (Institution) and be either a … part-time annual employee. Employees who otherwise met the eligibility requirements but are on an approved Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1211-2012-uniform-cleaning-and-maintenance-allowance-payment-certainState Agencies Bulletin No. 1107
… and Clothing Allowances dated 12/1/11 (Institution) Eligibility Criteria Employees must be in a “Lifeguard” … at the end of the pay period in which 11/1/11 falls. The Eligibility date is 11/2/11 for Institution agencies. … Stipend on 11/2/11. Employees who otherwise met the eligibility requirements but were on an approved Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1107-2011-uniform-cleaning-and-maintenance-allowance-lifeguardsUpdate Your Contact Information
… It’s important NYSLRS has your current mailing address, phone number and email address. That way you’ll be sure to receive … Information . Click update next to mailing address, phone number, or email address. You can schedule an address …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Agencies Bulletin No. 2076
… is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance. Affected … of Employee Relations (OER) memorandum dated November 11, 2022, authorizes the 2022 payment. Effective Dates The 2022 SSU Uniform Cleaning … is to provide agency instructions for processing the 2022 SSU Uniform Cleaning and Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1874
… Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay or Leave of Absence … above. Employees on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-security