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Opinion 88-26
… use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE LAW, §226; GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, … of State law which may pertain to the proposal is section 226 of the Executive Law. That statute authorizes a town or … for which they were issued during the life of the bonds (NY Const, art VIII, §2). We note that both Article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 89-57
… -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 92-24
… may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but … if it elects to do so the board must follow the order of selection set forth in Town Law, §64(11). You ask whether a … "official newspaper", the board must follow the order of selection set forth in section 64(11). Section 64(11) …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used … agencies that do not use the Billing module in SFS to create interagency bills Hybrid Journal Entries may be used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will … information that is entered into the Statewide Vendor File in the SFS. As a result, OSC may contact the Business Unit’s … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in … Only the Office of the State Comptroller can close a contract in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsV.2 Governance – V. Chart of Accounts (COA) Governance
… control (KK); and combination edits. COA consists of the business unit field as well as the ChartFields activated in … of statewide (SW), Division of the Budget (DOB) spending plan, and agency-specific KK budget definitions and KK trees … changes as follows: Standardized policies, procedures, and business process flows will be followed. Agencies will submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceState Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
This is a sad day for New York The Attorney Generals report documents unacceptable workplace behavior in the Executive Chamber at the highest level of state leadership
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorTeacher Days Worked Calculator
… Calculator to determine the total number of days worked in an academic year (9/1-6/30), particularly if the employee … then select Calculate . (Repeat this process for any break in service during the academic year.) To calculate the total … calculator to determine the total number of days worked in an academic year 91630 particularly if the employee worked …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… agency without BSAO approval. Documents Required for Post Audit All original receipts and supporting documentation must be retained at the agency for audit review. Purchases made from the petty cash account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesWelcome New Members
… youre a new NYSLRS member you can find handy resources in one convenient place Learn how NYSLRS pensions work and read …
https://www.osc.ny.gov/retirement/members/new-membersXIII.8 Overview – XIII. Employee Expense Reimbursement
… to travel reimbursements, employees can be reimbursed for other expenses according to collective bargaining … The following contains examples of some of the expenses for which employees may be reimbursed. Professional Dues and Publication To be eligible for payment, the membership must be directly related to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
New York State Comptroller Thomas P DiNapoli released the following statement today in response to the Metropolitan Transportation Authoritys release of its November budget and financial plan
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itDiNapoli: Billions Needed for Repairs to Local Bridges
… York State Comptroller Thomas P. DiNapoli. While the cost for repairs is staggering, DiNapoli’s report found the number … of structurally deficient local bridges are Seneca (34.6 percent), Cayuga (27.6 percent) and Hamilton (23.8 … in developed areas, which have limited space to expand bridge structures to handle increased traffic flows or meet …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridgesOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee … To assess the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative … units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health (OMH) serves as the lead …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followCUNY Bulletin No. CU-754
… increase for employees represented by DC37, Local 983, in Bargaining Unit TM. Affected Employees: Employees represented by DC37, Local 983, in Bargaining Unit TM are affected. Background: Pursuant to … to $48.36. Effective Dates: Changes will be effective in paychecks dated January 26, 2023. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-754-district-council-37-dc37-local-983-dues-increaseState Agencies Bulletin No. 2095
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2095-council-82-dues-increaseCUNY Bulletin No. CU-760
The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37 Local 1087 in Bargaining Unit TO
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-760-district-council-37-dc37-local-1087-dues-increase