Search
Opinion 91-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or … and county contracts would have a prohibited conflict of interest if the town purchases materials in excess of $100 …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a county to … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … Trust Funds The treasurer delayed turning over $44,940 of abandoned property to the State Comptroller for three … register did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2325
… and Command Payment and to provide agencies instructions for submitting payments not processed automatically. Affected … between the State of New York and PBANYS, provides for April 2025 salary increase and increases to certain … Maintenance Pay, or Command Payment are eligible for an increase to their existing payment. OSC Actions: After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payOpinion 90-1
… and Expenditures (use of commercial hazardous waste facility assessments); (contributions to public … assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be paid into the town-wide … assessment on the gross receipts of a commercial hazardous waste facility must be applied to a town's general fund and …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Unified Court System Bulletin No. UCS-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … The 2024-25 adopted budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2006-8
… in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement to … district may use monies in an employee benefit fund to pay for awards paid upon retirement under collective …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Contracts Not Requiring Bidding (purchases of equipment by certain public authorities); (solicitation of … Whether the purchase of equipment such as trucks trailers bins and containers to …
https://www.osc.ny.gov/legal-opinions/opinion-88-48New Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… sharply in recent years, according to an analysis of the MTA’s financial plan released today by State … agency in the nation is critically important to the future of the New York metropolitan region," DiNapoli said. "In the absence of adequate funding, the system could fall into further …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesState Agencies Bulletin No. 1129
… Purpose and General Information To inform agencies of action required to ensure that payroll earnings charges … on the Account Code page that represents the combination of CAS Cost Center and CAS Object Code. SFS is now using the … the value that replaces the CAS Object Code. For purposes of clarity, the terms PayServ or SFS will be used in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Agencies Bulletin No. 741
… Purpose To inform agencies of the purpose of DTA/COR requests and instructions regarding the processing of these requests. Affected Employees Employees whose Job … To inform agencies of the purpose of DTACOR requests and instructions regarding the processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureState Agencies Bulletin No. 850
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Units 61 and 91) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 11/3/08, a Uniform … To inform agencies of OSCs automatic processing and to provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesOpinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … maintaining the telecommunication equipment and telephone services needed t o provide an enhanced 911 emergency … maintaining the telecommunication equipment and telephone services needed to provide an enhanced 911 emergency …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (submission of budget …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Agencies Bulletin No. 2394
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2025 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuOpinion 2004-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school … ethics, however, should be consulted to ascertain whether it contains any pertinent provisions that may be more …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 94 - 23
Whether joint action by the town boards of both towns is necessary to extend the fire district
https://www.osc.ny.gov/legal-opinions/opinion-94-23State Agencies Bulletin No. 764
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions to … Units 61 and 91) Background Pursuant to Chapter 688 of the Laws of 2007 and a GOER memorandum dated 10/29/07, a Uniform … To inform agencies of OSCs automatic processing and to provide instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employees