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Opinion 89-59
… Because of certain mandatory language appearing in §§270 [ad valorem levies] and 271 [benefit assessments], it may … that it may be used "notwithstanding" the ad valorem (§270) and benefit (§271) assessment provisions of the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Implementation of Suicide Prevention Task Force Recommendations
… made by the New York State Suicide Prevention Task Force to facilitate greater access, awareness, … the State convened the New York State Suicide Prevention Task Force (Task Force). The Task Force comprised a diverse group of … made by the New York State Suicide Prevention Task Force to facilitate greater access awareness …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsSUNY Bulletin No. SU-56
… of contract, submit the Action of Rehire and Reason of APS (Appoint SS) on the Rehire panel and assign a summer … employee to a summer session position. Use the Reason of APS (Appoint SS). Newly Appointed/Professional Services: For … session professional service position. Use the Reason of APS (Appoint SS). The position attributes for summer session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-56-suny-summer-session-proceduresState Comptroller DiNapoli Releases Municipal & School Audits
… without identifying who pumped the fuel. Green Tech High Charter School – Payroll (Albany County) Officials did not … Comptroller as abandoned property. Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide oversight of financial …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… Education Department (SED) to provide full-day special class services to children with disabilities between the ages … Vehicles: Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety … preschool special education programs: Preschool Special Class (over 2.5 hours per day) and Preschool Integrated …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Aurora-Colden Fire District No. 6 – Financial Activity (Erie County) Officials generally provide adequate oversight … collected or deposited in a timely manner. Library staff did not issue adequate receipts for all collections and … cash collections. Walden Fire District #2 – Purchasing (Erie County) District officials did not obtain quotes in …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Adequacy of 2021 Budgets – Town of Big Flats (Chemung County) Town of Big Flats officials adequately assessed the … in the 2021 adopted budget. Adequacy of 2021 Budgets – Jefferson County Jefferson County officials adequately assessed the impact of …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… (PBCA) and $2.6 billion for the Section 8 Housing Choice Voucher Program (HCV). HCR received an additional $31.7 … also found that the number of areas with low rates of voucher use has increased significantly since 2018. During … to over 76% in SFY 2021-22. In some areas of New York, voucher use fell far short of HUD’s performance threshold, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisDiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-planOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-51
… Systems v O'Rourke , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have … or comparable officer or body, shall keep a separate account of such moneys and they shall be used only for …
https://www.osc.ny.gov/legal-opinions/opinion-91-51SUNY Bulletin No. SU-341
… process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS Reconciliation Project. Affected … have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to … of the Reconciliation Project will address only the fiscal year 2021-2022 NYSTRS annual bill. Effective Dates NYSTRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateState Agencies Bulletin No. 2078
… Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In addition, an employee who otherwise … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police The payment amount is $400 or a prorated … Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police Submitting Payment To pay the 2022 APSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… guidance from the Department of Health (DOH) for a state program intended to help municipalities replace lead drinking … required DOH to implement a Lead Service Line Replacement Program to provide municipalities with grants to replace lead water service lines. The law required DOH to allocate program funds equitably among all regions of the state, and …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementSpencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Sharon Springs Central School District – Financial Condition (2016M-39)
… The Sharon Springs Central School District is located in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39North Salem Central School District – Time and Attendance (2016M-209)
… 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance 2016M209 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89