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Opinion 92-17
… In Town of Moreau v County of Saratoga , 142 AD2d 864, 531 NYS2d 61, however, the Appellate Division, Third … revenues are allocated to the towns ....(142 AD2d at 865, 531 NYS2d at 62; emphasis added) Although this statement may …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… Housing costs in New York rose sharply relative to income from 2000 to 2012, with more … the percentage of homeowners above the affordability level rose from 26.4 in 2000 to 33.9 percent in 2012. For some New … for inflation, median monthly housing costs in New York rose by 18.6 percent for renters and 9.9 percent for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideCUNY Bulletin No. CU-737
… system termination of employees who have not received a paycheck since 09/09/2021, and to provide agencies … code ACV to identify employees who should not be included in the automatic system termination program. Affected … system termination process. The agency must then enter a row on the employee’s Job Data page using Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions February … Unemployment rates for New York State New York City and the balance of the State spiked upward in April 2020 At that …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Town of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Physical Accessibility to Programs and Services (2025-MS-1)
… serious difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , … Yorkers, have some form of disability. 3 Physical barriers to accessibility may exclude individuals with disabilities … programs and services and have physical access to the facilities where those programs and services are …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1CUNY Bulletin No. CU-874
… of employees who have not received a paycheck since 09/04/2025, and to provide agencies instructions for the use of … Pay Period 03L/04C, for the paycheck dated 05/28/2026. Eligibility Criteria: Employees who meet all the … Code DTA/ACV with an effective date no later than 04/29/2026 for Institution Pay Period 02L/03C. Control-D Reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-874-2026-automatic-system-termination-inactive-cuny-employeesOperational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled … for the use of account codes 55203 Postage and 55220 Shipping Account code 55220 which was previously titled …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 296
… layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… for which the County’s Department of Social Services (DSS) is responsible for submitting claims. Key Findings … rates were used. The County Department of Social Services (DSS) has not submitted claims for Federal Financial … hospital claims for Medicaid reimbursement by the County’s DSS. Consider contacting an inmate’s third party healthcare …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c details … reserve funds for cities, counties, towns, villages, school districts, fire districts, and town or county … Law Section 416 details voter approval requirements for school taxes for certain capital purposes. Section 3651 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 … Town of Hartwick Financial Condition 2013M118 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… Competitive Bidding under General Municipal Law, §103 (March, 2010): A research paper discussing the legal … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns … debt from their municipal debt limits (Released January 1995). Town Special District Approval: Legal Requirements and …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or … The following list details the fundamentals that you should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsEstablishing the Standard Work Day – Enhanced Reporting
… job title at your organization must have a standard work day (SWD) established by board resolution or contract in … for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required to work. A full-time standard work day can be as few as six hours per day (for Tiers 2 through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… and diamond rings for the Chief and his spouse. $2,728 for optical services. $1,998 for professional basketball tickets. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Travel FAQs
… receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a … I return my rental car late at night, my receipt will be time-stamped the following day. Is this allowable? Can I … two hours after your normal end time. The Travel Manual does not distinguish between part time and full time …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… or consulting intended for use by multiple State agencies (Participating Agencies) through the issuance of purchase … OSC review and approval is not required for individual Participating Agency usage once the contract has been … for use by multiple State agencies where each individual Participating Agency establishes a contract under its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contracts