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Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 91-42
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fiscal officer of the village and that it shall be his or her responsibility to have custody of all moneys belonging … to adopt local laws, not inconsistent with general laws or the constitution, relating to their property, affairs or …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 98-4
… of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties (delegation to of duties in connection with correction of errors) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Comptroller DiNapoli Releases School Audits
… sufficient documentation for eligible services provided. Montauk Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. County of Putnam – Recreation and Golf Course Collections The … deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits reviewed were inaccurate. The … not perform a proper audit of claims. As a result, there is an increased risk that goods and services may not have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 92-1
… for receiving, handling and disbursing the obligations, funds and coupons. (5) Municipal officials should … for receiving, handling and disbursing the obligations, funds and coupons. The service charge may not exceed a …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Local Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfLife Changes: Why Should I Designate a Beneficiary?
… benefit after your death. Depending on your plan and tier, you may also be eligible to name a beneficiary for a …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryConflicts of Interest of Municipal Officers and Employees
… when your public and private interests conflict. The full text of Sections 800-809 of the General Municipal Law, …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesState Agencies Bulletin No. 2159
… use, both personal and business, by the employee. If assignment of the vehicle is for a reporting period of less …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2059
… use, both personal and business, by the employee. If assignment of the vehicle is for a reporting period of less …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… use, both personal and business, by the employee. If assignment of the vehicle is for a reporting period of less …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2366
… in the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with … vehicles for the agency. ***Please note that due to the Tax Cuts and Jobs Act (for dates beginning after December 31, … the Fleet Average Valuation rules is $62,000 under Income Tax Regulation Section 1.61-21. Valuing Personal Use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2271
… use, both personal and business, by the employee. If assignment of the vehicle is for a reporting period of less …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold accountable certain health care providers including … hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law to impose stronger fines. Additionally, DOH does not ensure …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsOpinion 92-15
… , 120 Misc 2d 856, 466 NYS2d 885; Rosinsky v City of Binghamton , 74 Misc 2d 187, 338 NYS2d 683). Eligibility for … proceeding (see Rosinsky , supra ; cf . Kane v City of Binghamton , 62 AD2d 1122, 404 NYS2d 432 [collateral estoppel …
https://www.osc.ny.gov/legal-opinions/opinion-92-152025 Year in Review
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2025.
https://www.osc.ny.gov/files/reports/pdf/2025-year-in-review.pdf2022 Munis in Stess
FSMS - 2022 Munis in Stess
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2022/pdf/2022-munis-stressed.pdfNew Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdfSeeking Competition in Procurement
The Office of the State Comptroller's Legal Division will discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-procurement-062624.pdf