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Opinion 97-19
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; … district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and …
https://www.osc.ny.gov/debt/approvalsOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Town of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Online Services PARIS Account Authorization
This form identifies a user for the purposes of establishing a user account in Online Services account with the New York State Office of the State Comptroller (
https://www.osc.ny.gov/files/online-services/pdf/paris-account-authorization-form.pdfOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials and biodegradable plastics. Federal and … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B22-6-5)
… revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. … Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … through the operating budget. Likely underestimated police and firefighting overtime. Includes $33.7 million for …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsComptroller DiNapoli Releases Municipal Audits
… The Legislature did not award highway material and supply bids to the lowest responsible bidder as required and … bid price. If the county purchased asphalt and stone products from the low bidders, it may have saved $10,000. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1X.4 Overview – X. Guide to Vendor/Customer Management
… 4.A - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the … section will explain the information maintained on each tab and its impact on agencies. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewState Agencies Bulletin No. 1387
… personal service charges with the new COA. Following this conversion, agencies will be able to compare data across … May 21, 2015 . Agency Actions Agencies should review the conversion document attached below or on the Chart of Accounts Conversion page of the OSC website and inform OSC Payroll as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionDiNapoli Honors Caribbean Leaders
… and emceed by curator and producer, Jodine Dorcé, with music provided by Andre White. State Senator Roxanne …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the guilty plea of Terence Fitzpatrick, 53, of Monmouth County, New Jersey, to the crime of Attempted Grand Larceny in the Second Degree, a class D … State Comptroller DiNapoli today announced the guilty plea of Terence Fitzpatrick 53 of Monmouth County New Jersey to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State … beginning in 2024 for the Governor Mario M. Cuomo (Cuomo) Bridge. It also expands the rate differential between New … in January 2021, when tolls were increased for the Cuomo Bridge, those paying through the mail and drivers from …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Agencies Bulletin No. 1820
… the Line Number field. If applicable, update the Position Pool ID field on the Specific Information page by expanding the Education and Government … employee’s record. Deleting Position Pools If a Position Pool is no longer used by the agency and should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1820-reporting-line-number-and-budget-year-changes-fiscal-year-2020-2021Unified Court System Bulletin No. UCS-130
… may contact the Empire State Planning Group by telephone, toll free, at (877) 3774420 or by fax to (631) 236-9073. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkState Agencies Bulletin No. 1782
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA ISU Uniform Maintenance … advice. Questions Questions regarding eligibility for this payment may be directed to the Governor’s Office of … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1782-2019-uniform-maintenance-allowance-and-2019-work-related-clothingXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will … indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential … of indirect costs is not prohibited by statute, regulation, agency policy or contract. The items of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations