Search
Opinion 89-9
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT …
https://www.osc.ny.gov/legal-opinions/opinion-89-9What is GASB? Frequently Asked Questions
Read the Frequently Asked Questions about GASB.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-FAQ.pdfDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… and the costs of transmission projects approved by the Public Service Commission are borne almost exclusively by New …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsPandemic Planning and Care for Vulnerable Populations
… immune dysfunction that render them more vulnerable in a public health emergency, such as the COVID-19 crisis, and … of homes to ensure they were adequately prepared to manage public health emergencies. For instance, OPWDD developed and … strategies, personal protective equipment inventory, and public health protective measures. OPWDD took some steps in …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 90-50
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 92-49
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION - Recreational Trail (as … from taxes levied for the current fiscal year. This is in response to your letter in which you state that your town is considering leasing a …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… the city with investments in affordable housing, free public transportation, the Kingston Center at SUNY Ulster, … at SUNY Ulster, which converted an unused elementary school building into a branch of the community college, … position of counties, cities, towns, villages and school districts. FSMS uses a variety of metrics to determine …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingComptroller DiNapoli Releases State Audits
… the taxpayers, but instead led to a waste of substantial public resources. Moreover, in several notable instances, … the ethics standards contained in the New York State Public Officers Law. In a follow up, auditors found ITS … was overpaid $3,398,205 over three academic years because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… billed Business Units on a monthly basis. This monthly billing practice gave Business Units about five business days … Units, to settle with NYISO on a weekly basis. The weekly billing practice reduces the time Business Units have to … code for electricity utilities. A complete list of account codes for electricity utilities can be found in the Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorServices to Workers Under the Worker Adjustment and Retraining Notification Act
… meeting the needs of dislocated workers and may undermine public perception of its commitment to its mission. The …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actState Agencies Bulletin No. 1971.3
… affected. Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to … information. Note: Employees’ Direct Deposit distribution will be the same across all jobs and paychecks. Upon receipt … name in PayServ. Agencies should not use employee name to search for the employee in PayServ as this leads to errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryState Comptroller Thomas P. DiNapoli Releases School District Audit
… in operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 … officials should have also revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Broadalbin-Perth Central School District – Cash Management (Fulton County, Saratoga … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for four credit card purchases totaling almost $1,000. Delhi Joint Fire District – Cash Receipts and Disbursements …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Administration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract with … providing both multiple and single-occupancy apartments in Brooklyn, the Bronx, Manhattan, and Queens. ICL is authorized …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingOpinion 92-4
… volunteer firefighters so long as the particular training program provides the type of conditioning necessary for the … has reasonable assurance that it is realizing sufficient benefits to justify the expenditure and the cost is … that it is expected that the total expenditure for the program would be less than $20,000. Fire districts have those …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background … general fund budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … District , Lynbrook Union Free School District , North Collins Central School District , North Salem Central School …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Days Worked – Enhanced Reporting
… Understanding how to establish and calculate the days worked for your employees is a crucial part of employer …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-worked