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Opinion 90-18
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … the required security after advertisement for sealed bids in the manner provided by this section .... For purposes of … statutory and common law exceptions which may apply, in particular circumstances, to the purchase of medical …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Opinion 2005-2
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not be expended to make cash … performing firemanic duties. You ask whether a volunteer fire department may expend foreign fire insurance tax monies …
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 … (salaries of town officers) TOWN LAW, §§29, 30, 32, 138: The salaries of the town supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including villages. The salary …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 93-10
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (designating … of the particular personnel to be present on that day is, in the first instance, to be made at local level, subject to … offices on that day. County Law, §206-a(1) provides, in part, that on all days except Sundays, county offices …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… for each piece of computer hardware should include a description of the item including the make, model and … date. Software inventory records should include a description of the item including the version and serial … that you may inadvertently violate copyright laws by having more software users than licenses for a particular …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesOversight of Persons Convicted of Driving While Intoxicated
… Although 9,604 offenders overseen by the Office received court orders to install IIDs, only 1,952 offenders (20.3 … and if so, were the referrals made. We concluded that 36 (65 percent) of the 55 reported alerts met one or more of the criteria. However, only 13 (36 percent) of those 36 alerts were referred as required. The …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedSelected Controls Over the Property Tax Assessment Process
… and condos with more than three units, Market Value (MV) is determined by using income and expense data reported … Expense (RPIE) form. RPIE information is used to determine MV for large rental buildings, co-ops, and condos (11 units … current year levels to capture market conditions, and the MV is determined by applying a capitalization rate (expected …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Adult Protective Services Programs
… work completed through April 2021. About the Program In New York State, the Office of Children and Family Services … needs (e.g., food, shelter, clothing, medical care); are in need of protection from abuse, neglect, financial … (e.g., health, mental health, aging), and assistance in obtaining benefits to informal money management and court …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… insects, and parasites that may be contributing to colony losses in the State; Officially establishing and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2291
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/12/2024, or … dated 12/18/2024. Eligibility Criteria: Employees in Bargaining Unit 03 on 10/01/2024 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … maintain trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor … lose important data and suffer a serious interruption in operations. School officials have not implemented …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mState Agencies Bulletin No. 2389
… is to provide agency instructions for processing the 2025 CSEA OSU Work-Related Clothing Allowance. Affected … Office of Employee Relations (OER) memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. … Code Budget Reference OER01 1120220 24114 10050 54001 2025-26 Direct Employee Allowance Distribution Method To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Police Bulletin No. SP-245
… processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 … Payment is effective on 11/01/2024 and will be processed in a separate check (there is not a Direct Deposit option for this payment) in the Administration Pay Period 17L check dated 12/04/2024.: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeCUNY Bulletin No. CU-837
… Bonus Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The … at a college or school other than a three-semester college in an eligible Bargaining Unit listed above in the Affected …
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. 1575
… Section 17 - How To Use the Income Tax Withholding Tables 26 Code of Federal Regulations 31.3402(g)-1 IRS Definitions … in PayServ and that New York City and Yonkers check boxes reflect the proper residency. OSC is not permitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
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
… federal Infrastructure Investment and Jobs Act underscores how critical strengthening cybersecurity is across New York. … Albany cost the city roughly $300,000 because of destroyed servers, the cost to upgrade user security software, the … The agency’s full response is included in the audit. Report Cyber Incident Response Team Track state and local …
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
… sources for many of these programs remain unidentified in the out-years of the financial plan, representing fiscal … be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget rose about $817 million for … Other new initiatives that will receive city funding in the current budget support quality of life improvements …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicClaims for Deceased Owners and Estates
… Learn how to submit your claim for lost money online or by mail …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates