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Opinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the private owners. Also, if the property owner or the adjoining owner has a good faith claim against the town based …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Contract Advisory No. 22
… Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the … of one year has passed since the Expire Date of the contract and there has been no activity (SFS amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemState Agencies Bulletin No. 2026
The purpose of this bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403b deductions in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxVendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationOpinion 90-51
… 308: Surcharges imposed on customers within a municipality to pay for the establishment of an enhanced emergency … equipment and the telephone services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the establishment and maintenance of such system are a …
https://www.osc.ny.gov/legal-opinions/opinion-90-51State Comptroller DiNapoli Releases State Audits
… Selected Aspects of the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State agencies and …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills enacted … Division of the Budget present revenues and expenses in detail. This includes major revenue sources for each fund, including detail for each major tax and for major components of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… number of accounts be created for major expenditure classes. When the expenditure account code is used in … and track how State funds are spent. The following major classes of expenditures have been developed for use by all …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… June 10, 2022 PDF Version Devastating job losses caused by the … balance—$8.1 billion—is second only to California. In May 2022, New York State paid $1.2 billion of its federal loan, … outstanding balance is not fully repaid by November 10, 2022, interest costs will mount, as will the federal portion …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueXIII.2 Overview – XIII. Employee Expense Reimbursement
Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide as well as all relevant rules and regulations
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewConstitutional Amendment on Debt
… A.10116 (Weinstein) – CONCURRENT RESOLUTION OF THE SENATE AND ASSEMBLY proposing amendments to article 7 of the … Concurrent resolution of the Senate and Assembly proposing amendments to article 7 of the …
https://www.osc.ny.gov/legislation/constitutional-amendment-debtTax Check-off Funds
… (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and requires …
https://www.osc.ny.gov/legislation/tax-check-off-fundsEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway Authority (Authority) has undertaken and how effective it has been in reducing overall costs. The audit covers the period … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesOversight of Critical Foster Care Program Requirements
… meet required criteria prior to their certification or approval for the placement of foster children, and to … Key Findings At each of the ten sites we visited, foster home records lacked evidence that counties or VAs met certain … and/or accuracy. Agency Response In response to the draft report, OCFS officials stated that they “reject” our findings …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsExamination of Official Station Designation
… was to determine if the Department properly designated the official station of a Department employee in calendar years … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationDairy Inspections
… (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit covered the … producers and consumers alike. The Milk Control and Dairy Services Unit (Unit) within the Department is responsible for inspecting the State’s dairy industry. Inspections performed by the Unit include …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsState Agencies Bulletin No. 734
… the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of 31 in … Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will be … the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6East Ramapo Central School District – Budget Review (B25-5-2)
… Department of Education (SED) is required to appoint up to two monitors to the East Ramapo Central School District … to provide fiscal and academic oversight. SED appointed two monitors, one fiscal and one academic. After voters …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2