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Opinion 90-53
… (authority to contract out functions of village assessor); (authority to contract out functions of village … ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- … the powers and perform the duties of the positions of assessor, building inspector and deputy road commissioner, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Comptroller DiNapoli Releases School Audits
… Ann Central School District – Fund Balance Management (Washington County) District officials need to improve …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Amusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… stress. The Town of Centerville in Allegany County was the only one in the highest-ranking designation of “significant … stress grew slightly, less than 1% were designated, second only to counties. The number of cities and villages in stress …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataCUNY Bulletin No. CU-775
The purpose of this bulletin is to provide agency instructions for processing the City University of New York CUNY December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment schedule
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedDiNapoli Expands State Pension Fund's In-State Investment Program
… an in-state-focused fund. The new fund will be managed by Hamilton Lane. Additional investors in the SBIC fund are TD … move to the next level,” said DiNapoli. “By working with Hamilton Lane, we’ve joined with five major banks to bridge … million to the program, which, combined with funding from Hamilton Lane and participating banks, will deliver $200 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s … by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … for costly cancer medications. Additionally, the Attorney General and Comptroller allege that Value billed … medication it did not have in stock to dispense. The Attorney General’s Medicaid Fraud Control Unit working with …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… been submitted. They said that in some cases, the plans only appear to be missing because the local health …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Opinion 88-6
… and Social Security Law. Section 113(a) prohibits municipalities from establishing a local retirement system … Whether a defined contribution pension plan prohibits municipalities from establishing a local retirement system …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Agencies Bulletin No. 2313.1
… BU 67 (DC 37) BU 97 (SCF CSEA) ANN, 21P, CAL, or BIW (only if the employee is on a Paid Military Stipend Leave) … to the LGS payment. Agencies will have view access only and will be unable to make any updates to the fields. … one year and the REH reason is not RCM, PRF, RER or 713. Only employees who have had service in an Executive branch …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23131-longevity-service-payment-employees-eligible-bargaining-unitArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory … Social Security numbers and the combination of name, address and date of birth. Restricted Confidential – … A single compromised computer could become a launching point for further network attacks, quickly turning one …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesLead Service Line Replacement Program and Lead Service Line Inventory
… (DOH) is administering and monitoring the Lead Service Line Replacement Program to ensure funds are allocated … the water utility inventory is completed accurately and on time. The audit covered the period from March 2018 through … Law (Law), requiring DOH to implement a Lead Service Line Replacement Program (Program) to provide municipalities …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… using one of the following preferred payment methods for small dollar purchases: Purchasing cards (P-cards) Travel … the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for … upon receipt of the employee’s salary check. Please see ‘Personal Service (Payroll) Corrections’ within this section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 2000-3
… prior approval of the State Comptroller. February 28, 2000 Norman W. Seiter, Jr., Esq., Town Attorney Town of Scriba 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… for the funds reached $12 million, while expenditures were only $5.1 million. More than $14.6 million remained as …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsDebt Management
… Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State … The Debt Management Bureau is responsible for the activities associated with the …
https://www.osc.ny.gov/debt/debt-managementOpinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report