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Opinion 89-52
… and Duties (power to coordinate training of emergency medical service providers) LOCAL LAWS -- Preemption (county coordination of emergency medical service training) PUBLIC HEALTH LAW, §§3000, 3051, … 3052: A county may establish the position of emergency medical services coordinator provided that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Opinion 88-61
… a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day … date appears on the envelope (31 Opns St Comp, 1975, p 26), or where two different postmarks, one timely and one … doing, to make sure that the date stamped on their receipt is correct and legible....The date of registration is deemed …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 97-16
… county charge. Accordingly, section 722-b confers upon the trial court the authority to decide the matter of … of Appeals has observed that "[t]o the extent that the trial courts' unreviewable discretion produces truly … the language of County Law, §722-b which confers upon the trial court the authority to decide the matter in the first …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 97-21
… reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, §30(3): Section 263 of the Education … with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry … from Alfred W. Haight, First Deputy Comptroller, to the Counsel to the Governor; see also memorandum, dated April 4, …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 95-12
… DEVELOPMENT AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally … board of a local government or, if the governing board so delegates, the chief fiscal officer or other officer … a national banking association located and authorized to do business in New York" (General Municipal Law, §§10[1][d], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a village may authorize the expenditure of moneys to promote performing arts and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… with the State’s record retention policies and the SFS Imaging and Attachment Guidance . If an agency decides to … see Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . There are a variety of … Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance Information on attaching …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsState Agencies Bulletin No. 2080
… Purpose The purpose of this bulletin is to provide instructions for processing … 18, 2022 Title 9 Executive Department, Subtitle G Office of General Services, Chapter VI Miscellaneous, Subchapter A, … modified must be returned to the employee for completion of a new card. Please visit www.sefanys.org to obtain a copy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2080-2023-state-employees-federated-appeal-sefa-campaignFarmland Protection Program
… uses like solar farms or residential homes. Solar energy projects may offer more lucrative incentives to landowners, … established in 1996, provides eligible municipalities with grants to implement farmland protection activities. The … AGM officials review and approve applications for grant projects in the order they are submitted. AGM must determine …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOversight of Registered Apprenticeship Programs
… (competency-based), or a combination of the two (hybrid). An apprentice/journeyworker ratio is established for …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Housing Program (SFH), and agency actions through August 2023. Our scope included properties that were accepted … in use during most of the time covered by our audit. From August 2011 through March 2023, GOSR received more than $4.5 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Audits
… the following State Government Accountability and Bureau of State Expenditures audits have been released: State … Education Department (SED) to provide full-day Special Class and full-day Integrated Special Class to children with … Specifically, OCFS had not ensured that certain admission assessments and screenings, including …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsSelected Aspects of Toll Collections
… July 2022, the Authority has referred 60 or fewer license plate numbers to DMV weekly. There were 25,617 outstanding …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageDiNapoli Releases Report on SFY 2024-25 Financial Plan
… in a relatively stable position, but continues to have a structural budget deficit, with a cumulative three-year … increasing rainy day reserves,” DiNapoli said. “But the structural imbalance in the state’s finances remains. With … resources for recurring spending worsens the state’s structural imbalance. Priority should be placed on directing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planState Comptroller DiNapoli Releases School District Audits
… were maximized. Tuxedo Union Free School District – Payroll and Leave Accruals (Orange County) District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… will grow nearly 4% year-over-year amid a projected drop in revenues and as temporary federal aid is spent down, … Enacted Budget includes provisions that bypass Debt Reform Act protections, including the state’s debt cap. For example, … a service contract mechanism. This utilizes a Debt Reform Act loophole to avoid being counted toward the state’s debt …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 287
… use of the vehicle Cmts - click on this button if you would like to add comments Type any comments relating to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001CUNY Bulletin No. CU-621
… earnings Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … For example, if appropriate, submit the 12/17/2014 Pay Change, followed by the 09/17/2015 Pay Change. To increase the hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanics