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Opinion 96-16
… proceeds from the sale to the county of all the property and facilities of a town water district for the construction of a new town hall. This is in response to your letter concerning the proposed sale to a county of all the property and facilities of a town water district pursuant to Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 90-24
… finance board on legal issues arising both prior to and after the sale and issuance, pertaining to, among other …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more … ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … respect to a notice of pendency, as follows: For filing or recording a notice of pendency of action or a notice of …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Unified Court System Bulletin No. UCS-340
… Payment (SLED). Affected Employees: Employees in the following bargaining units who meet the eligibility … annual Security and Law Enforcement Differential payment in the amount of $850. In addition, consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2228
… Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services Unit (BU03), Institutional Services Unit (BU04), Division of Military and Naval Affairs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2228-fiscal-year-2023-2024-increase-seasonal-location-pay-and-seasonalDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how … the state’s chronic absenteeism calculation. DiNapoli’s report found during SY 2022-23: Large city public schools … also be used to address chronic absenteeism. DiNapoli’s report highlighted the need for the state to continue its …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Police Bulletin No. SP-244
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance … take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance available to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… whole or in part for services rendered in a prior fiscal year; and limited the amount of time a State agency may … State Grants Reform Budget Bulletin H1032 (Revised July 16, 2014), the Division of Budget (DOB) requires the use of … amount of $75,000 is made on November 15th. The payment is 16 days late (thirty days after the end of the billing period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. The Empire Plan … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCity of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 31, 1993, 1994 and 1995. New York State Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13State Comptroller DiNapoli Releases Municipal Audits
… duties allowed the clerk-treasurer to disburse payroll payments without another official's review to ensure …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Audit Praises Waterville Central School District
… reviewed records for 10 full-time employees and five sports officials in Waterville to determine if the district …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtCUNY Bulletin No. CU-570
… Purpose To notify CUNY of the elimination of TDA deduction codes 417 (Halliday) and 419 (Metlife). … Affected Employees Employees who currently have any of the following TDA deductions: Deduction Code Narrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaOversight of the Agricultural Assessment Program
… The New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for … The law allows reduced property tax bills for land in agricultural production by limiting the property tax … enrolled properties. Key Findings We identified an error in an ORPTS calculation in 2006 that caused subsequent years’ …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2010, to January 24, 2013. Background The Rescue Fire Company is … discussed with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Department’s primary sources of revenue are bell jar and bingo profits, and donations. The Department’s revenues and … the Department’s cash receipts and disbursements in the online computerized financial software and preparing the … for all of the Department’s accounts, including bingo, bell jar, and auxiliary. Although all the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialErie Community College – Board Oversight and Management of College Resources (2015M-212)
… The purpose of our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesDivorce – State Police Plan
… that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as … death benefit payable. You may be required to elect a pension payment option that provides a continuing benefit to …
https://www.osc.ny.gov/retirement/publications/1518/divorce