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Opinion 2001-8
… p 400, construing analogous provisions of Town Law §184[6]; see also 22 Opns St Comp, 1966, p 142; 12 Opns St Comp, … or for the portion of the district not included in any zone. The notice of the public hearing must specify the … No. 90-25, p 58; 1976 Opns St Comp No. 76-524, unreported; 6 Opns St Comp, 1950, p 85; 5 Opns St Comp 1949, p 371). In …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… controls over the payment process as a basis for that certification. To the extent feasible, separation of duties … separation of online data entry of claims from claim certification functions; and Security over authorized access … Annually, each agency head must email a signed certification form to the Office of the State Comptroller to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… New York City has cut fuel use and emissions across its … million in capital funding for new vehicle acquisitions. “New York City has made real progress cutting fuel use and … of the data for planners and city taxpayers alike. Report New York City Government Services: Fleet Management Related …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the recently … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli: State Financial Condition Improving
… said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was enacted … of dollars in new debt and lump sum appropriations for the Executive and Legislature to use at their discretion, … Budget makes some of the settlement dollars available for infrastructure projects, including the Tappan Zee Bridge …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and protect vulnerable adults. The audit covered New York City APS referrals and open cases from April 2019 through August …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … 13-A (Tax Law, §182-a, imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is …
https://www.osc.ny.gov/legal-opinions/opinion-88-10State Agencies Bulletin No. 2086
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with … 442 of the Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background … bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with … 442 of the Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background … bulletin is to provide agency payroll offices with new direct deposit guidance and action steps to comply with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceNew York’s Economy and Finances in the COVID-19 Era
… Selected Economic Trends Job Losses Are Concentrated in Lower-Paid Sectors Six months into the COVID-19 recession, … sectors continue to suffer a disproportionate share of job losses statewide and especially in New York City. Among the nearly 1.3 million net jobs the State lost …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Opinion 95-21
… hearing and permissive referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 98-15
… contains no referendum requirement. It is a fundamental rule of statutory construction that a prior general statute … (see, gen., McKinney's Statutes, §397). Applying that rule here, we note that section 119-dd(4) of the General …
https://www.osc.ny.gov/legal-opinions/opinion-98-15VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… is a web-based application for the creation, completion, certification, and review of electronic versions of Vendor … Basic Vendor Data, all questions and responses, and the certification page. At the Form Overview Page, click “View … is a webbased application for the creation completion certification and review of electronic versions of Vendor …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersOpinion 91-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the term liabilities as used in section 2828 of the Public Authorities Law relative to termination of …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Accountability and Surplussing of Vehicles (Follow-Up)
… Objective To determine the extent of implementation of the … including transporting clients from OPWDD-run residences to service providers or medical appointments. Within the New … for overseeing 118 State-run residences. According to OPWDD, as of February 2021, these four DDSOs had a fleet …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported … the number of New York households facing food insecurity at the height of the pandemic declined due to federal actions. 1 Nevertheless, one in ten, or about … In March 2023 the Office of the State Comptroller reported …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicTaxes and Interest
… as stocks, bonds, and mutual funds, may be paid in the form of the original security (if available) or by returning … form. We'll let you know if you need to complete an IRS W-9 form to confirm your social security number or taxpayer …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… economic disruptions caused by the pandemic,” DiNapoli said. “The state’s fiscal position is currently strong, but …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … of Tompkins Fire Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… collect over $1.5 million in unrealized rental income from apartments that remained vacant for more than 120 days. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developments