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Opinion 88-46
… all the participants are authorized to invest. The fiscal officer of a participating school district or municipality … school districts or municipalities, through its fiscal officer, would take responsibility for the custody of the … with an investment consultant to advise its fiscal officer, a custodial bank to hold funds and collateral, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 2014
… in BU31 using Time Entry Earnings Code PS6 (PreSft Brief Auto Calc NY31/61) will be calculated based on the new rate. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2014-april-2022-security-performance-advancesOpinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … Whether a village may contract for library services with a town public library which was established by the town within …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 88-43
… must be appropriated for personnel expenses of the sheriffs department …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in … abolishment of the police department must be given to the Commissioner of the New York State Department of Criminal … qualified voters of the village at a general or special election a proposition to abolish a police department …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-16
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (credit for activities performed by local … political subdivision may not earn credit under a service award program for responding to fire alarms during their …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 94-6
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (tenant member of housing authority employed by residential … management corporation) -- Public Housing Authorities (tenant member employed by residential management corporation) … to operate a federally-funded recreation program, a tenant member of the housing authority would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Attorney for the Southern District of New York, announced today the arrest of JOSEPH GROSSMANN for fraudulently … State employee. The defendant was arrested and presented today in the District of South Carolina. Manhattan U.S. … pension fraud.” According to the Complaint unsealed today: * From August 2010 until August 2015, GROSSMAN …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… and Metro-North Railroad (Metro-North) stations within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA property. The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkSUNY Bulletin No. SU-376
… Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and UUP, provides for a July 2025 increase in Location Pay and Location … the Additional Pay page to process the July 2025 increase for all employees in a BU08 position receiving Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonTown of Hornellsville – Financial Management (2025M-102)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law. For more information on … available for public review in the Town Clerk’s office. 1 New York State General Municipal Law Section 3-c (Law) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… to monitor the Village’s financial operations and make strategic decisions and ensure that the required annual … monitor financial operations, make informed financial and strategic decisions, assess the Village’s financial standing … to monitor the Villages financial operations and make strategic decisions and ensure that the required annual …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor did not maintain complete, accurate … oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… of the election results at a Brooklyn store with the NLRB, delaying negotiations of a collective bargaining agreement. …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases School Audits
… completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , … leave carryover amounts were overstated by 47 days. Center Moriches Union Free School District – Medicaid … Central School District – Financial Duties (St. Lawrence County) Salaries and wages were accurately …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… not have an understanding of the finances for the closed landfill. In addition, the board did not treat taxpayers …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Knox Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… Island to Penn Station and Grand Central in Manhattan to Atlantic Terminal in Brooklyn and Hunters Point Avenue … reviewed four of the projects, including a rebuild of the Atlantic Avenue Tunnel and resiliency improvements at the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesOpinion 89-3
… (9[A-1] NYCRR, §250.5; OGS Purchasing Memorandum No. CL-100). One requirement of OGS's rules is that "(p)urchases … contracts' terms and clauses" (Purchasing Memorandum No. CL-100, p 1). In our view, OGS' requirement that purchases …
https://www.osc.ny.gov/legal-opinions/opinion-89-3