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Opinion 92-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … Whether the proposed recreational trail would constitute a park for …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-30
… not-for-profit agencies) GENERAL MUNICIPAL LAW, §§801, 802(1)(f), 803, 806: A member of a county governing board who … (General Municipal Law, §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect pecuniary or material … any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal … P DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of … for an annual expertise payment. Effective Dates: The 2025 State Police Expertise Pay is effective on 11/01/2025, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitOpinion 92-37
… in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE … the territory of a fire protection district dissolved pursuant to Town Law, §172-d is subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 92-56
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payment of flat monthly … automobile on official business) WORDS AND PHRASES -- "Terms and conditions of employment" (as including payment of … for purposes of the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 92-13
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL … of Municipal Home Rule Law, §20(3). You ask whether a town in a county not having a board of supervisors may, by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … timekeeping system used to record employees’ time worked does not accurately capture the hours worked. Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation in 11 … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2070
… is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 … see Payroll Bulletin 1964 . The Stop Payment panel in PayServ will automatically populate check information to … be included as to the reason for the denial. Please keep in mind, OSC Payroll cannot stop a check that is future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Elmira , Village of Hunter , Village of Irvington , Long Island Workforce … P DiNapoli today announced his office completed audits of the Town of Elmira Village of Hunter Village of Irvington …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Qualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2022-23
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2022-23.pdfState Agencies Bulletin No. P-982
Cancellation of Retirement Information for Retirees Returning to Employment with NYS Under Sec 21/212 Ret & SS Law
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-982.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfThe Hotel Industry in New York City - June 2016
New York State’s hotel industry has experienced a decade of strong growth, driven by an increase in tourism.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2017.pdfState Agencies Bulletin No. P-840
Revised Payroll Processing of Overtime Meal Allowance Payments and New Transaction Codes OT Meals and ADJ Meals
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-840.pdfQualified Personal Service Contracts (QPSC) Listing: Fiscal Year 2025-26
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services.
https://www.osc.ny.gov/files/procurement/pdf/qpsc-205-26.pdf