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Opinion 91-3
… town board may require all town vehicles, including those used by a superintendent of highways, to display a decal … town board may require all town vehicles, including those used by the town superintendent of highways, to display a … he has complete and exclusive authority over the vehicles used by the highway department. Both the town board and the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 94-30
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … $5 of this amount to the State of New York in accordance with section 39(2)(e) of the Judiciary Law. You ask whether, … that the courts may not supply by construction words or phrases which were omitted from a statute. Where, …
https://www.osc.ny.gov/legal-opinions/opinion-94-30VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsArchived: Legislative Session 2015 –2016
… retirement system and the New York state and local police and fire retirement system (the Retirement System or System) on … Retirement System or the New York State and Local Police and Fire Retirement System be notarized …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Debt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtUnified Court System Bulletin No. UCS-314
… is to inform agencies of the processing of the 2023 Judicial Ratification Bonus for all Bargaining Units with … Benefits Ineligible Employees 01/27/2023 CT New York City Judicial Staff 01/27/2023 SA Citywide Association of Law … S9 New York State Clerks Association 12/22/2022 G9 Ninth Judicial District Court Employees Association 11/22/2022 SG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedEnforcement of the Mitchell-Lama Surcharge Provisions
… Mitchell-Lama developments with over 105,000 apartments were built under the program. In exchange for … profit, income limits on tenants, and supervision by DHCR. Apartments are rented or sold to prospective tenants from … surcharge income for 2012: Co-op City (Bronx); Rochdale Village (Queens); and Electchester First through Fifth Houses …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsUniversity at Albany – Sabbatical and Other Paid Leave
… determine whether the State University of New York SUNY at Albany Albany complied with policies for administering …
https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leaveMonitoring of Select Programs
… for EISEP or CSE services, the client is placed on a wait list. AAAs report Unmet Need (based on wait list data) to NYSOFA as part of their annual on-site … Living Feasibility Study by NYSOFA identified long wait lists for services as an area of concern among …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsControls Over the Empire State Supportive Housing Initiative
… needs are met and whether providers deliver the services as required in their contracts with OTDA. The audit … with providers to offer supportive housing and related services. The provider contracts we reviewed require the … housing units, and inadequate case management for support services. Of a sample of 81 residents’ progress notes, we …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeCUNY Bulletin No. CU-775
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding the modified payment … for full-time employees. Effective Dates: The modification to the Uniform Allowance Payment schedule is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modifiedCity of Dunkirk – Budget Review (B25-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Deficit Financing Act”) … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Otisco Fire District – Financial Activities (2025M-42)
… – February 4, 2025 Understanding the Program The Board is responsible for the general management and control of … $130,435 were not approved by the Board prior to payment. 26 claims totaling $19,479 lacked adequate supporting … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … in assessing progress. Additionally, the agency needs to be more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State Comptroller … Street’s soaring profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bellmore-Merrick Central High … School District , Irvington Union Free School District , Newark Central School District and the Port Jervis City … web filtering software is not configured to block access. Newark Central School District – Financial Condition and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… the financial sector . New York State’s finance and insurance sector makes up 5% of the state’s employment, yet … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for … elsewhere in the economy. Job growth across finance and insurance subsectors has been stronger nationally than in New …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… state paid more than $100 million in duplicate payments to managed care organizations (MCOs) for premiums over a more than four year period, according to an audit released today by State Comptroller Thomas P. … long time,“ DiNapoli said. “The Department of Health needs to do a better job coordinating with all stakeholders in the …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-payments