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Opinion 95-10
… certain cemeteries and burial grounds); (to maintain cemetery) WORDS AND PHRASES -- "Around" (meaning of for … grounds. A town has a duty to erect a fence encircling a cemetery or burial ground in the first class described in Town Law, §291(1), that is, a cemetery or burial ground, title to which has vested in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-10The Economic Impact of the Great Outdoors
… the 4th of July weekend, many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, … make up 18 percent. Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and … for festivals, concerts and sporting events; third for camping and hiking; and fourth for boating/fishing and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsState Agencies Bulletin No. 2316
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary preshift briefing rate for eligible employees working in support of DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Lake Union Free School District’s progress, as of February 2025, in implementing recommendations from a prior audit, … City School District’s progress, as of February/March 2025, in implementing recommendations from a prior audit, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… of the Senate Committee on Banks, will make it easier for community and minority-owned banks to access state … provide essential banking services and increase financing for small businesses and homeowners. “Supporting community … entrepreneurship and job growth. It is a win-win for the state and our local communities.” “After we …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicOpinion 2007-8
… Law § 30-a. General Municipal Law § 30-a requires every entity that receives and disburses foreign fire insurance … The report must be made generally by the treasurer of the entity, and must be filed no later than the last day of … necessary, and does not relate to any report made by the entity. …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 89-3
… bidding, may enter into a 60-month installment purchase agreement with the State vendor. You note that total payments … bidding may enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3State Agencies Bulletin No. 2129
… Leave of Absence/MLS) on 03/31/2023. Employees with a Comp Rate Code of FEE on 03/31/2023. Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/31/2023 determines the … calculate the Signing Bonus payment amount. Note: The Comp Rate Code and work percent for employees who retired between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… Leave of Absence/MLS) on 03/31/2023. Employees with a Comp Rate Code of FEE on 03/31/2023. Calculation of Signing Bonus Payment Amount Employees’ Comp Rate Code and work percent on 03/31/2023 determines the … calculate the Signing Bonus payment amount. Note: The Comp Rate Code and work percent for employees who retired between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026Opinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the … Unemployment payments have been a financial lifeline for households all across New York But the flow of support to the unemployed is scheduled to slow …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Subway Recovery Tracker
… of closures for station track work. These include 181 Street (1) in 2021, Clark Street (2,3) in 2022 and Beach 25 … better, with Jackson Heights/ 74th Street and Flushing-Main Street in Queens ranking among or near the top five hubs … 2025, when weekend closures for trackwork at Flushing-Main Street station led to a ridership decline at this …
https://www.osc.ny.gov/osdc/subway-recovery-trackerSelected Management and Operations Practices
… 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management practices at least … Energy Efficiency Program. A. ReCharge New York Purpose To determine whether NYPA managed the ReCharge New York … To determine whether NYPA managed the ReCharge New York …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and Corporation management adequately plan and monitor financial operations
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases Municipal & School Audits
… $39,093 did not have any receipts included with the claims packets; and $317,517 did not have a signed receipt or … School District – Payroll (Niagara County) Employee compensation payments were not always accurate, approved or … As a result, important financial and other business office data could be lost, or the district could suffer a disruption …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsAdditional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… of service credit to be vested, and you’re two months short, your sick leave credit can’t make up the difference. …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveState Comptroller DiNapoli Statement on New York City Budget
… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing those … the full scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetDisability Retirement – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementVillage of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … revenues and appropriations and carefully monitor budgets to prevent the recurrence of annual operating deficits. Review and revise the procurement policy to address the use of competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted … within the statutory limit but it was actually understated by more than $2.7 million because the Business Manager … District officials overestimated appropriations each year by an average of $4.6 million, or 16 percent. The employee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and