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Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 88-36
… is subject to the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether … sheriff or other employee also may be personally liable for loss of public funds caused by misconduct, whether … prohibits the county from ever being made responsible for the acts of the sheriff bars local legislation by which …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-32
… of bonds for the construction of improvements required to comply with an enforceable determination of the Department … of Environmental Conservation would not be subject to a referendum. A resolution authorizing an expenditure of … construction of a town salt storage shed is not subject to referendum under either Town Law, §§81 and 220, or Highway …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Wall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees are forecast to rise … bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. “Wall Street is still …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Wall Street Bonuses Declined in 2011
… The estimate does not include stock options or other forms of deferred compensation that have not been realized. …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of Student Immunization in Schools
… of vaccine-preventable disease. Our audit focuses on schools outside New York City and covers the period … 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsWall Street Profits Up in 2016
… industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in … according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. "Wall Street profits …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a foreign currency, … instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditEnroll in the Vendor Self-Service Portal
… ID, you should have also received an enrollment email with login credentials and instructions from SFS. Following the … step-by-step instructions, see Supplier (Vendor) System Help . If you’ve already registered for NYS Vendor ID but …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalDiNapoli Op Ed in Times Union
… (AI) systems: Artificial intelligence has the potential to transform how government operates and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and the Department … of Motor Vehicles is using facial recognition technology to deter identity fraud. These significant technological …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionProcurement and Contracting in New York
… State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 Calendar Year 2018 Calendar Year 2017 …
https://www.osc.ny.gov/state-agencies/contractsOpinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29XII.6.A Paying Another State Agency – XII. Expenditures
… Interagency payment, Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following processes are billing scenarios with explanations as to how Business Units … the SFS to create transactions between one another. The Billing Business Unit is the agency supplying the good or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … of those functions which are purely ministerial in nature ( Local 589 v City of Newburgh , 116 AD2d 396, 501 … cash surplus or unanticipated revenues within a fund or by borrowing pursuant to the local finance law. For …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Brownfield Cleanup Program
… and the environment, but left vacant, contaminated sites can also diminish property values and threaten the economic … without success, the State may use Superfund Program funds to complete investigation and cleanup. While both … and owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programNoise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018
Every day, New York City’s eight million residents face a mix of urban noise, which, at best, poses an annoyance and, at worst, impacts quality of life.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-noise-in-nyc-2018.pdfOpinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements … performed by municipal employees as exception to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, … and 103 are not violated by the use of town employees to perform work in connection with the construction of a town …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 94-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the department, company and squad, and after public hearing, may authorize the squad to furnish general ambulance … department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7