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Opinion 92-1

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … GENERAL MUNICIPAL LAW, §§106, 109-b: (1) A municipality does not have discretion to refuse to permit the withdrawal … time to time, may withdraw, at their option, the whole or any portion of the amount retained from payments to the …

https://www.osc.ny.gov/legal-opinions/opinion-92-1

Henrietta Fire Company, Inc. – Board Oversight (2025M-71)

… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71

Opinion 2000-10

… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …

https://www.osc.ny.gov/legal-opinions/opinion-2000-10

Wyandanch Union Free School District – Budget Review (B24-7-2)

… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2

Wyandanch Union Free School District - Budget Review (B22-7-1)

… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

XI.11.G Equipment Acquisition – XI. Procurement and Contract Management

… record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can play a crucial role in the decision making process. … Form H-101-Request for Approval of Personal Property (Equipment) And Real Property State Supported Bonds …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisition

Wyandanch Union Free School District – Budget Review (B21-7-1)

… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

SUNY Bulletin No. SU-329

… requested the ability to withhold all available net pay from the employee’s paycheck should they not have enough net pay to fulfill the intended 403(b) contribution. Effective … beginning Administration paycheck dated August 3, 2022. OSC Actions: OSC will update PayServ to allow all …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plans

XVI.3.A Financial Statements – XVI. Financial Reporting

… these financial statements are numerous and varied. They have different objectives and use the financial statements … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of … flows between governmental and business-type activities have not been eliminated. Governmental activities, which …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

CUNY Bulletin No. CU-665

… employees in Bargaining Unit T4 with Dues (Code 486) and automatically update as follows: Title Title Code Old …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3

Wyandanch Union Free School District – Budget Review (B20-7-7)

… purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The … purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Disability Retirement – When Employees Retire

… individual filed the original disability application, only they may request a hearing. If you, as the employer, …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement

Operational Advisory No. 16

… Subject: Mass Delete of Budget Journals Guidance: Starting Thursday … Mass Delete of Budget Journals …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-delete

MWBE Waivers Granted

… State contract goals. Waivers may be granted to offerors and contractors who certify that every Good Faith Effort has …

https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-granted

State Agencies Bulletin No. 2271

… 3rd, 2025. Form AC3173, approved by OSC, is the only acceptable form that Agencies should submit. Agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-provided

Opinion 91-14

… -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- … to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- Collection of (for village by town refuse and …

https://www.osc.ny.gov/legal-opinions/opinion-91-14

Opinion 89-49

… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …

https://www.osc.ny.gov/legal-opinions/opinion-89-49

Opinion 92-44

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …

https://www.osc.ny.gov/legal-opinions/opinion-92-44