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Opinion 88-78
… -- Contract for (additional protection by county to village); (additional protection by town to village) -- Financing (exemption of village from town tax … police department by adoption of a local law subject to permissive referendum. State or local civil service …
https://www.osc.ny.gov/legal-opinions/opinion-88-78SUNY Bulletin No. SU-374
… is to inform agencies of OSC’s automatic processing of the 2025 UUP three percent (3.00%) Salary Increase and to provide instructions for payments not … York and UUP, provides for a salary increase of 3.00% for 2025. In addition, on 09/12/2023 the SUNY Board of Trustees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-374-2025-salary-increases-professional-services-negotiatingUnified Court System Bulletin No. UCS-251
… of OSC’s automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014, April 2015, … Agreements provide for a prospective Adjustment to Basic Annual Salaries reflective of these increases. Retroactive … is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid using the following effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsComptroller DiNapoli Releases School Audits
… worked. Once the district transitioned to using a fingerprint time clock it resulted in less accountability …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… scheduled for this month, $492 million for August and $800 million for September. The anticipated new issuances in … Transitional Finance Authority – a bond sale of up to $750 million in taxable and/or tax-exempt, fixed and/or …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterOpinion 89-30
… -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL MUNICIPAL LAW, … with a private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline … You ask whether a town may contract with a private senior citizens organization to provide gasoline to the private …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … of a type, or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to … general fund of the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10II.3.D Evaluation – II. New York State Financial Accounting
… statements and schedules on receipts and disbursements for all funds of the state (including agency sole custody … the budgetary (cash) basis reports can be found on OSC’s website at: http://www.osc.state.ny.us/reports/finance . DOB … to the State Comptroller and to the Chairs of the Senate Finance and the Assembly Ways and Means committees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationVirtual Currency Licensing (Follow-Up)
… Services (Superintendent), is responsible for ensuring the safety and soundness of New York’s financial services … to determine licensees’ financial condition and the safety and soundness of their business, and DFS could not …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… many beverages sold in the State, such as soft drinks and beer. Consumers may then return their empty beverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Manual Therapy …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualCity of Amsterdam - Budget Review (B21-5-5)
… an independent evaluation of the City’s proposed budget for 2021-22. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5State Comptroller DiNapoli Releases Municipal Audits
… effectively." Village of Endicott – Budget Review (Broome County) The significant revenue and expenditure projections … taxing authority. The village's ability to rely on real property taxes as an increased revenue source in the future … were made intact. Town of Lake Pleasant – Credit Cards (Hamilton County) Town officials did not establish policies …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… – Revolving Loan Fund Program (2022M-36) The board did not properly manage and monitor the revolving loan fund … the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … loan recipients to verify job creation/retention goals but did not enforce these goals if not achieved. No practices …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0New York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from $550 million in November 2019, which it plans … city officials released a four-year financial plan for FY 2020 through FY 2024. The surplus for FY 2020 results mainly from an increase in the city’s revenue …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Police Bulletin No. SP-209
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for processing the new bi-weekly 8 Year Seniority Payments. Affected Employees Employees of the … The purpose of this bulletin is to provide the Division of State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorCity of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax … from impending collective bargaining agreement (CBA) negotiations. Five of the City’s eight CBAs are expired, and …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Opinion 98-13
… Law, §255. In general, use of the museum would be free to the inhabitants of the town. A town, apart from the … any municipal corporation may establish and maintain a free public library or museum in accordance with the "library … §§226, 260, 261). In general, use of the library must be free to the inhabitants of the municipality which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-98-13New York’s Economy and Finances in the COVID-19 Era
… rate dropped to 9.7 percent in September, marking the first time the rate has been below 10 percent since the … in Family Assistance child recipients. In a related issue, food scarcity continues to be an issue for New Yorkers. For … that they had experienced an inadequate amount of food to eat within the last seven days. This level has fluctuated …
https://www.osc.ny.gov/reports/covid-19-october-28-2020State Agencies Bulletin No. 2324
… Location Pay, Inconvenience Pay, Expanded Duty Pay and the 15 Year Seniority Pay and to provide … Supplemental Location Pay, Inconvenience Pay, Expanded Duty Pay and the 15 Year Seniority Pay for eligible employees … Supplemental Location Pay, Inconvenience Pay, Expanded Duty Pay and the 15 Year Seniority Pay will be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-pay