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Opinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining … on the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to …
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
… Operational Services Unit (OSU) – BU03 represented by CSEA who meet the eligibility criteria are affected. Background: Article 49.1 of … taxable income, will be included in the employee’s taxable gross and is subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civilOversight of Persons Convicted of Driving While Intoxicated
… is running, drivers will be prompted to blow into the tube periodically to ensure that they have not been drinking …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective Services … the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective … To determine if the Office of Children and Family Services adequately monitors Adult Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsProtection of Managed Pollinators (Honey Bees)
… (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects … primarily responsible for managed pollinators, typically honey bees. Honey bees are essential to the agricultural industry for the … Markets Department is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-837
… the eligibility criteria are impacted: Bargaining Units AJ CA CB CE GA PC T8 TC Background: Pursuant to the Memorandum …
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
… Operational Services Unit (OSU) – BU03 represented by CSEA who meet the eligibility criteria are affected. Background: Article 49.1 of … taxable income, will be included in the employee’s taxable gross and is subject to all employment and income …
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
… of OSC’s automatic processing of the 2024 State Police Holiday Bonus Payment, and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. These payments, including those … agreement. Effective Dates: The 2024 State Police Holiday Bonus Payment is effective on 11/01/2024 and will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeDiNapoli 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
… local governments, and public authorities through their Cyber Incident Response Team (CIRT) is achieving the desired … the appropriate customers and their needs. “New York’s Cyber Incident Response Team plays a vital role in … Its activities have only reached a fraction of the 2,800 entities it is responsible for. For example, despite …
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
… of municipal labor contracts, the recent influx of asylum seekers, public assistance and other social support …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState 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-auditsTown of Denmark – Claims Auditing (2026M-32)
… (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – January 21, … are aware that a careful review of claims will occur before public funds are disbursed. Because it is a town … should conduct a thorough and deliberate audit of claims before directing the town supervisor to pay them. During the …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… These records are essential for a town board and officials when monitoring a town’s financial health, making informed … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Claims for Deceased Owners and Estates
… Testamentary In limited circumstances, an heir or payer of funeral expenses can submit a claim if there is no … information. No Court-Appointed Representative – Payer of Funeral Expenses If there is no court-appointed … representative for the estate, the payer of funeral expenses may claim reimbursement of up to $5,000 by …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… by an unearned revenue liability when not earned, and by a deferred inflow of resources if earned but not available. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements