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Opinion 91-3
… "control" over the use of highway equipment in the sense of directing how, when and where it is used, the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-18
… 107 Misc 2d 722, 435 NYS2d 1011; see also 34 Opns St Comp, 1978, p 85). There is, however, no general exception to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… Comp No. 87-88, p 130; 1982 Opns St Comp No. 82-10, p 12; 1981 Opns St Comp No. 81-49, p 51; 1981 Opns St Comp No. 81-146, p 151; 1979 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLERK -- Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time … You ask whether the offices of a non-charter county are required to be kept open for the transaction of business on the Friday immediately … Whether the offices of a noncharter county are required to be kept …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 2291
… purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA OSU Work-Related Clothing … Relations (OER) memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The … hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilSelected Safety and Security Equipment at Train Stations
… SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural … installed a number of safety and security systems at SIR train stations. Preventive maintenance and timely repair of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Adult Protective Services Programs
… According to research published in 2020, 1 each year about 1 in 10 older adults (age ≥ 60 years) in the United States experiences elder abuse, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… effort, with the Department primarily responsible for managed pollinators, typically honey bees. Honey bees are essential to the agricultural industry for the pollination services they provide. According to the … private individuals or companies that raise and care for colonies of honey bees. In 2007, under sections of the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-837
The purpose of this bulletin is to provide instructions to agencies for processing the PSC parttime Ratification Bonus Payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2389
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA OSU Work-Related Clothing Allowance. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1575
… rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … Payroll officers should also become acquainted with IRS Form W-4 and New York State Form IT-2104 (Employee's Withholding Allowance Certificates) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Police Bulletin No. SP-245
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… Did Roosevelt Childrens Academy Charter School School officials adequately secure and protect …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… P. DiNapoli. A second audit released found the OTB’s CEO did not reimburse the organization for his personal use of an … area concerts. It is aimed at increasing OTB patronage and game play. The New York State Gaming Commission permits … tickets given out. Auditors identified specific instances when board members received tickets, but no business purpose …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… state agencies, local governments, and public authorities through their Cyber Incident Response Team (CIRT) is … are a lack of forward-thinking strategies, widespread training, and specific and measurable objectives that are … of the entities it was created to support. DiNapoli offered several recommendations, including that DHSES: …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the COVID-19 … Comptroller Thomas P. DiNapoli. The report compared the city’s pre-pandemic and current preliminary budgets for … mayor’s preliminary FY 2024 budget reflects the changes to city budget priorities that emerged during the pandemic,” …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Newburgh Enlarged City School District – Financial Management (Orange County) The board and … to meet operational needs than was needed by appropriating fund balance to balance the budget when the appropriations … remedy these issues. Beekmantown Fire District No. 1 – Investment Program (Clinton County) Auditors determined that …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits