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Onondaga County – Court and Trust Funds (2025-C&T-3)
… properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Forms and Templates
… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeTravel Advisories
… View Travel Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryOperational Advisories
… View Operational Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryOpinion 88-6
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality … establishing a local retirement system for its officers or employees after April 12, 1922. The plan, which was … plan also permits voluntary contributions by participating employees. The agreement with the bank provides that the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-6DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state … to the overall lower PIT collections during the fiscal year. Major Spending and Policy Actions Projected All … requirements. Report Enacted Budget Report: State Fiscal Year 2024-25 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetTerms of Service
… INFORMATION OR OTHER MATERIAL PURCHASED OR OBTAINED BY ME THROUGH THE SERVICES WILL MEET A USER’S EXPECTATIONS; AND, …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-46
… Article 5-G of the General Municipal Law (§§119-m-119-oo) authorizes municipal corporations to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 1497
… plus Employer Contribution) will be reported in Box 10 Dependent Care Benefits on the employee Form W-2. Amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentOpinion 93-19
… which no fees are charged. Paragraph (f) of subdivision 10 of section 2402 of the SCPA, as originally adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Selected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… it to the board, but also made the illicit payments and then falsified records to cover for her daughter. Hoffman …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Agencies in New York Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… scheme to steal over $48,000 in funds meant to support seniors and people with disabilities residing in the West … dollars intended to provide housing to individuals and seniors with disabilities," said Special Agent-in-Charge …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overSelected Management and Operations Practices (Follow-Up)
… encourage the State to create a statewide network of up to 3,000 public and workplace charging stations. Charge NY is a … the Department of Environmental Conservation. Charge NY 2.0, a successor to Charge NY and announced in 2018, built on … adoption of EVs throughout the State. As part of the first phase of investment, NYPA’s plan was to continue building the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followOpinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Fare Revenue Considerations for the Metropolitan Transportation Authority
… Authority, which provides transit (subway and bus), express bus, commuter rail and paratransit services to the New York … transit among comparable metro areas served by combined bus and subway operations in the U.S. As shown in Figure 4, … Transportation Authority which provides transit subway and bus express bus commuter rail and paratransit services to the …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 2001-4
… or statutory amendments that bear on the issues discussed in the opinion. TOWN ASSESSOR -- Compensation (fixed amount … duties and an additional hourly rate for duties performed in connection with a revaluation. When compensation is paid in this manner, the duties to be performed for the fixed …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4