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Opinion 89-48
… ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) … i where and how the bonds are to be indexed on your records ii who physically holds the bonds and iii whether the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 88-54
… (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an … to October 1 in any year. Under section 206 of the Town Law, the consolidation of the districts, assuming that it is … has been approved at a special election (Town Law, §206[5]). Pursuant to Town Law, §206(11), the actual …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 96-16
… IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A … Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 99-12
… connection with proceeding to extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in connection with a proceeding to extend or … made pursuant to Town Law, §206-a (Town Law, §206-a[4][a],[b]). 3 If the proposition authorizing all costs of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… 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 -- Appointment to Office (of town supervisor's … may be appointed by the town board to the office of town comptroller if he or she is a business partner of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… a one-time maintenance fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in … a one-time maintenance fee to be paid at the time of purchase of each burial lot. Article 15 of the Village Law … law imposing a one-time maintenance fee at the time of purchase of a burial lot in the village cemetery, in lieu of …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, … to be significant, reserves are to be maintained at 15% of spending, consistent with recommendations I have long … the final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal statute, Public Law 101-143, can be … Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… Former Village of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and … Former Village of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20000 in cash paid by residents from 2012 to 2016 …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Financial System Imaging and Attachment Guidance of this Guide. Guide to Financial Operations REV. 05/17/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… (e.g., grant period) designed to produce a unique product, service or result. In the SFS, a project is used to collect … time eg grant period designed to produce a unique product service or result …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Four Out of Five Small Businesses in NY Continue to Report a Negative Overall Impact From COVID-19 One year since the … and other local governments will receive $4.9 billion. There is additional funding for K-12 education ($9.0 billion), …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… Public Assistance Recipients Increase to Highest Level Since 2015 For SFY 2022-23, the average monthly number of public assistance recipients in the State increased by 68,614 … near-record-low caseloads in SFY 2021-22. The number of public assistance recipients increased every month since …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareManagement of the Student-School Matching Algorithm
… process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected high school admissions processes for school years 2018-19 … schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… a contract with Securus and its subsidiary JPay Inc. (Provider). Tablets are loaned to Individuals in the general … system through an account (JPay Account) created on the Provider’s website. The objectives of our initial audit, … active tablets at its facilities, instead relying on the Provider to maintain these records at both statewide and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followNew York State Artificial Intelligence Governance
… operations. For example, the Department of Motor Vehicles (DMV) uses AI to power its facial recognition technology, … four State agencies: Office for the Aging (NYSOFA), DOCCS, DMV, and the Department of Transportation (DOT). Based on our … the agencies required or developed specific procedures to test AI systems in order to evaluate whether outputs were …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of a New York City subway train by a man with a history of mental illness … was similarly pushed to her death in front of a New York City subway train by a mentally ill person. The Law was later …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followUnified Court System Bulletin No. UCS-313
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … in Bargaining Unit SK are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … members of DC37, Local 1070, shall be changed from $27.11 to $27.86. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-313-district-council-37-dc37-local-1070-dues-increaseState Agencies Bulletin No. 1971.1
… A: Employee Information (Required) Name (Last, First, MI): Agencies should ensure the spelling of employee name is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-query