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Estimated Invoice
… to Top) When Graded Payments are Required or When You Can Amortize 1 The Contribution Stabilization Program (CSP) … which reduces both the total amount due and the amount you can amortize. If your Reserve Fund contained more funds than … Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the employer …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… and accurate listing of all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… by obtaining the appropriate Internal Revenue Service (IRS) and New York State Substitute W-9 forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the VMU for their … the assigned New York State Vendor ID. For additional instruction on this topic, visit job aid how to use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationNew Yorkers in Need: The Housing Insecurity Crisis
… Funding Supportive Housing 1,500 New Construction or Adaptive Reuse 1,000 Homeless Housing and Assistance Program …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisOpinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement … more than $6.7 million in public funds that special education providers misspent or misused, including cases of … Audits of special education providers across New York state have uncovered a …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… DiNapoli said. “H+H administrators have taken steps to shore up the system’s finances, and federal funding provided … response will reach $2 billion through fiscal year (FY) 2022, excluding $3 billion in costs for the Test & Trace … of COVID-19 Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careOpinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or her office. In addition, the town clerk must prepare an abstract of the audited claims directed to the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … Towns may enact traffic regulations, rules, and orders in the same manner as ordinances. Villages may enact traffic regulations, rules and orders, in the same manner as resolutions. Opn No. 74-1224 is …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 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 88-31
… MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee prescribed in section 99-m of the General … charged. You ask whether a county treasurer is required to refund the fee prescribed in section 99-m of the General … the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal procedure law …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… 53% of youth sampled received an initial interview within 24 hours as required. Also, many of these initial assessments … including those related to abuse, neglect, and accident prevention, may be hampered. Serious incidents are …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Travel Advisory No. 2
… and tax home designations to ensure the designations are appropriate. This includes assessing designations for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelYates County – Court and Trust Funds (2025-C&T-1)
… the State Comptroller for three years. The County Clerk’s register did not include one court and trust action … in the Treasurer’s records. The Surrogate’s Court register did not include an action ordering the deposit of …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 97 - 12
… whereby the recording secretary of the town planning board is employed by a consulting engineer who regularly represents … Law, §800[3]). In addition, an officer or employee is deemed to have an interest in contracts of, inter alia , a … information acquired in the course of his or her official duties or using such information to further his or …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 2008-3
… requirements (General Municipal Law § 6-p [3][b]); and (4) a retirement contribution reserve fund, subject to public … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except … Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-42
… therewith in the Federal Reserve's computer system (see 31 CFR 357.20[b]). You inquire as to the propriety of investing … by section 11 of the General Municipal Law. Subdivision 2 of section 11 provides, in pertinent part, that: 2. Investments pursuant to this section may also …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Oversight of Juvenile Detention Facilities (Outside New York City)
… (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff. The audit covered … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityStay Informed – Special 20- and 25-Year Plans
… consultation . Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook for quick tips and updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1517/stay-informed