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Opinion 93-28
… subject to section 284 agreement) MUNICIPAL FUNDS -- Highway Fund (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway … Whether moneys received pursuant to section 10c of the Highway Law are subject to the agreement between the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-28State Agencies Bulletin No. 2070
… been received or the checks are escheated to the Office of Unclaimed funds. For more information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesOpinion 90-49
… engaging in a brief telephone conversation (see also, In re City of New York , 78 AD 87, 79 NYS 793, regarding payment … meeting which was adjourned for lack of a quorum; In re Town of Hempstead , 36 AD 321, 55 NYS 345, affd 160 NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… complete report – pdf] Audit Objective Did Moravia Central School District (District) officials identify, report and … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … of the 303 (32 percent) water outlets we identified, that students, staff and the public may have access to and could …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Opinion 2001-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You indicate … Whether the compensation of an appointive town assessor may be temporarily increased …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 91-60
… the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional … January 8, 1992 William R. Bridgeo, City Manager City of Canandaigua …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Administration of Mitchell-Lama Waiting Lists
… Program developments with approximately 68,000 apartments. In exchange for low-interest mortgage loans and … an agency within Homes and Community Renewal. Program apartments are rented or sold to prospective tenants on … are vacancies, applicants should be offered and awarded apartments in the order they appear on the waiting lists. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsState Police Bulletin No. SP-249
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … processing of the 2024 State Police retroactive increase to Hazardous Duty Pay. Affected Employees: All employees of … New York State Troopers (PBA), provides for an increase to Hazardous Duty Pay retroactive to April 2024. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateOpinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether it is in the public interest to establish the proposed zones …
https://www.osc.ny.gov/legal-opinions/opinion-97-26DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroOversight of the STEM Incentive Program
… to work in a STEM field in the State for five years after graduation. During the scope of our audit, recipients could … maintaining residency in the State for five years after graduation. Recipients who fail to meet Program requirements …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programAdministration of Fellowship Leaves
… their return. Six of CUNY's 11 senior college campuses (Brooklyn College, the Graduate Center, Hunter College, John Jay College, Lehman College, and Queens College) granted …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … To assess the extent of implementation of the five recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followOpinion 93-17
… Teachers' Retirement System (see Board of Education of West Islip Union Free School District, et al. v New York State … and completely voluntary (see Board of Education of West Islip Union Free School District , supra ) and is not in …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission and the availability of dates for payroll reports and files Effective Dates … To provide agencies with the schedule for payroll submission and the availability of dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Jasper – Financial Management (2015M-150)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … approximately $867,000. Key Findings Town officials failed to budget accurately, and the Town’s major operating funds … as a result. Interfund advances from the general fund to the sewer fund have not been repaid as required. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … or requiring the bank to provide confirmations of online transactions. A dedicated computer is not used for … Determine whether HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Controls Over Selected Expenditures
… through a network of community-based Victim Assistance Programs (VAPs); and to advocate for the rights and benefits … losses. Covered items may include medical expenses, replacement of stolen items, and lost earnings. OVS receives … Fund, which was established by the Victims of Crime Act of 1984. During the State fiscal year ended March 31, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accounts