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Opinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the village may enter into a contract to provide at the expense of the private owners a village employee to …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementOSC Home Page
… The official website of the Office of the New York State Comptroller Thomas P …
https://www.osc.ny.gov/node/2141Opinion 2008-6
… department results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used … commissioner is entitled to a corresponding benefit. The daily rate divisor and, consequently, hourly rate divisor … by dividing the officer's salary by 234 (hereinafter "daily rate divisor"). We are informed that the "hourly rate …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the district also may charge a fee to persons utilizing the services of the ambulance district and retain the fees …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial operations of the … The purpose of our audit was to evaluate the internal controls over the financial operations of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick Moynihan, the Office of the State Comptroller conducts an analysis examining the … In a tradition started by the late Senator Daniel Patrick Moynihan the Office of the State Comptroller conducts an analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A … a Cash Advance of this Chapter. Once the bank account is closed agencies must notify BSAO - Cash Management Unit … When the need for a Cash Advance ceases the agency is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTravel Advisory No. 16
… – Allowed Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in Chapter XIII, … The Office of the State Comptroller updated the following in Chapter XIII …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsTravel Advisory No. 18
… 9 of the Guide to Financial Operations: Chapter / Section Name Description XIII.9 Allowed Values for Processing … Extra Dinner Categorized the section’s layout to assist with readability and clarified existing expense type …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … (40.2 years). One contributing factor is that a greater number of older incarcerated individuals are meeting their … population and more than 90% of its overall decline. The number of incarcerated people between the ages of 50 to 59 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationOpinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the authority of a sewer district to install at the expense of the district or the town lateral sewers to …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 98-9
… service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which provides an … of Department of State, 1988 McKinney's Session Laws of NY, at A-10). Consequently, these provisions parallel those found in section 122-b of the General Municipal Law, which authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-98-925P-05BR - Valid8 Government Agency 'Medium' Case Package
… Bid Request Issued by the Office of the State Comptroller Issued November 24, 2025 The Office of … The Office of the State Comptroller OSC is seeking Bids for the purchase of …
https://www.osc.ny.gov/procurement/25p-05brTown of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement … The purpose of our audit was to assess the Board and Supervisors oversight of the disbursement …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the operations … The purpose of our audit was to review the Boards financial management and evaluate the operations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Bid Request 26P-03BR – ZeroFox License Renewal
… Bid Request Issued by the Office of the State Comptroller Issued May 8, 2026 The Office of the State Comptroller (“OSC”) is seeking … is available for download through the following links: Bid Request 26P-03BR , in PDF Appendix B - M/WBE and Equal …
https://www.osc.ny.gov/procurement/bid-request-26p-03brOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) … 594; cf . Village Law, §3-312[3] relative to the mayor's authority to fill vacancies in village offices caused by …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Opinion 92-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under section 207m a deputy commissioner who upon the death of the commissioner is appointed to fill the vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29