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Opinion 93-17

… cf . People v Kane , 43 App Div 472, 61 NYS 195 [ordinary signification of "expenditure" is "payment"]), we believe the …

https://www.osc.ny.gov/legal-opinions/opinion-93-17

The Concerning Growth of Hate Crime in New York State

… attacks against Jewish, Black and Gay Male New Yorkers. Recent efforts recognize the severity of this issue, but more … law enforcement in implementing such measures. The most recent statewide data show less than half of reported hate … 23, 2024; Governor Kathy Hochul Press Release, “Following Recent Bomb Threats Against Houses of Worship, Governor …

https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-state

State Agencies Bulletin No. 1492

… eligibility be reported timely and accurately. As a result, the Date of Birth field will now be a required … Coverage” field, then the message “Field is required. (15, 8)” will appear. To compute the date eligible, refer to … the second new field then the message “Field is required. (15, 8)” will appear on the NHRP574 Error Transactions report. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nys

Opinion 88-2

… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …

https://www.osc.ny.gov/legal-opinions/opinion-88-2

State Agencies Bulletin No. 2371

… with a Comp Rate Code of ANN: Earnings Code Description CID Correctional Inst Differential AID Adj Correction Inst … the Correctional Institution Differential (Earnings Code CID) in the payment calculation such as OT for Annual 2080 … be submitted on the Additional Pay page: Earnings Code CID Effective Date 07/10/2025 (Institution Cycle), 07/17/2025 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2371-new-correctional-institution-differential-eligible-employees-department

Opinion 2005-8

… A city may not set fees for the provision of emergency medical transport services in an amount designed to generate … a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, … among other local governments, to provide emergency medical service, general ambulance service or a combination …

https://www.osc.ny.gov/legal-opinions/opinion-2005-8

Opinion 91-8

… 171; see also NY Const, art VIII, §2; Van Derzee v City of Long Beach , 265 App Div 1059, 39 NYS2d 401). Therefore, we …

https://www.osc.ny.gov/legal-opinions/opinion-91-8

XII.6.B Land Acquisition Payments – XII. Expenditures

… State agencies (agencies) acquire real property (i.e., land) either voluntarily, by purchasing the land from the landowner at an agreed upon price, or … enter into a contract with the landowner(s) to acquire the land, subject to approval by the Office of the Attorney …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-payments

Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA

… 3.8 billion trips across its subway, bus, and commuter railroad services. The pandemic led to a dramatic drop in … supported a relatively high farebox operating ratio – the amount that fares cover operating expenses, excluding … buses but for the Long Island Rail Road and Metro-North Railroad as well, is a challenge that will dictate the …

https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mta

Identifying Fiscal Cliffs in New York City’s Financial Plan

… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … in full, going forward. While cliffs could extend past FY 2026, the tool only focuses on this period as it includes the … expanded educational programs, housing assistance, mental health and health care initiatives, among others. Read More …

https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-plan

State Comptroller DiNapoli Releases School Audits

… Minoa Central School District – Financial Software Access Rights (Onondaga County) District officials have established … Furthermore, unrestricted fund balance has exceeded the legal limit annually. As of June 30, 2015, unrestricted fund … fund balance totaled more than $570,000, which exceeded legal limits by $223,561. Because the district overestimated …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0

Opinion 2000-4

… payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited … payments made to a former employee, even though they may continue after that employee's actual retirement, …

https://www.osc.ny.gov/legal-opinions/opinion-2000-4

Audit Committee Charter Guidance and Template

… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …

https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template

Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans

… To download a copy of this publication go to www.osc.ny.gov/files/local-government/audits/pdf/respondaudit.pdf . … 90 days: Electronically, as an attachment, to: caps@osc.ny.gov Or in paper format to: Office of the State Comptroller … RDU – CAP Submission 110 State Street, 12th Floor Albany, NY 12236 OSC will send you a letter acknowledging receipt of …

https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans

Opinion 91-1

… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law. Therefore, it is our opinion that a local …

https://www.osc.ny.gov/legal-opinions/opinion-91-1

Comptroller DiNapoli Releases School Audits

… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0

Resources and Responsibilities: New York State’s Environmental Funding

… decades later, DEC programs range widely, from managing fish and game populations and overseeing the extraction of … populations and issuing licenses to hunt, trap and fish. Overseeing mining and oil and gas extraction in the … environment and, with regard to resources such as fish and wildlife, to ensure that populations can be …

https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-funding

State Agencies Bulletin No. 1416

… teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time or a salary lump sum … deducted in error. Use a minus sign before the amount when reporting the initial lost time transaction. When using this code, the agency must enter the date, number …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1416-restoration-contract-pay-and-additional-pay-21p-institution-teachers