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Opinion 89-22
… to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, … traffic by means of "traffic-control signals" (see Vehicle and Traffic Law, §154) on highways outside of … which are not State highways maintained by the State (see Vehicle and Traffic Law, §§1660[a][5], 1684). Towns are also …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 88-47
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability … p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of limitations would bar the enforcement …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 91-42
… fund raising activities (see General Municipal Law, §204-a) belong to the fire department and not the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-42II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New … are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s … State Financial Cycle New York State Financial Accounting and GAAP principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
When an employee returns a Stateissued check resulting from an expense report the Business Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII Section 9
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order balances for the two purchase orders affected. … for correcting payments processed against the wrong purchase order when funds are still active …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Thomas P. DiNapoli said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all … Year, the last business day of the State fiscal year is identified in the Calendar . Guide to Financial Operations … Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the State Fiscal Year for all Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodWhen Employees Retire – When Employees Retire
… Information about when an employee applies for retirement and the employers …
https://www.osc.ny.gov/retirement/employers/when-employees-retireEconomic Impact of Tariffs – Federal Funding and New York
… goods more expensive to U.S. consumers. Over the course of 2025, tariff levels were in flux; 43 executive orders were … uncertainty. In the State Fiscal Year 2027 Executive Budget, the Governor includes a proposal to provide $30 … Scott , United States Court of International Trade Case 1:26-cv-01259-RKE, Document 31 , filed March 6, 2026. Office of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to October 2023. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsCUNY Bulletin No. CU-782
… $35.01 College Interior Designer TG $37.01 Project Manager 1 TG $37.01 Project Manager 2 TP $37.01 Project Manager 3 TJ $37.01 Facilities Coordinator 1 TG $37.01 Facilities Coordinator 2 TG $37.01 Television …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseOpinion 92-35
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of … of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes … Whether Real Property Tax Law RPTL 987 requires town tax collecting …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight of Smart Schools Bond Act Funds
… Bond Act (Act) was approved by New York State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to educational technology … reimbursement of expenses related to purchases or projects in their approved Plans. As of June 2019, the Department had …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Agencies Bulletin No. 2260
… for employees mandated to work beyond 16 consecutive hours. Affected Employees: Arbitration eligible employees of … the Security Services Unit who have worked 16 consecutive hours and are then mandated to work additional consecutive time beyond those 16 hours. Effective Dates: Effective beginning 03/28/2024, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuLake Pleasant Central School District – Claims Auditing (2021M-202)
… claims have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Town of Owasco – Financial Management and Procurement (2021M-70)
… complete report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear … Determine whether the Town of Owasco Town Board Board effectively managed fund …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… report - pdf] Audit Objective Determine whether the Crown Point Central School District (District) used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newTown of Hamburg - Finance Office (2023M-109)
… and for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases totaling … and approved her own credit card purchases. The former Director was arrested in September 2022 for charges relating …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement project (project). Key … properly claimed State aid for the Adirondack Educational Center AEC and North Franklin Educational Center NFEC capital …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project