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Opinion 90-62
… elected to and holding office (see Sullivan v Taylor , 279 NY 364, 18 NE2d 531; cf . former Highway Law, §160, repealed … malfeasance or malversation in office. An application for such removal may be made by any citizen … of office, might constitute maladministration in office ( Application of Baker , 87 Misc 2d 592, 386 NYS2d 313, citing …
https://www.osc.ny.gov/legal-opinions/opinion-90-62DiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… New York State Comptroller Thomas P. DiNapoli, Schuyler County District Attorney Jeremy Hourihan and New York State Police Superintendent Steven G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentService Credit Purchase Payments – Legacy Reporting
… to purchase credit for their previous service, they have the option to pay the required contributions, plus interest (if applicable), by … plan or account (this method can only be used for the purchase of optional service credit); or Payroll … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsState Agencies Bulletin No. 2025
… Purpose The purpose of this bulletin is to provide agencies instructions for … calendar years 2019 and 2020. Affected Employees Employees of the Department of Transportation and the Office of Parks, Recreation and … The purpose of this bulletin is to provide agencies instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsOpinion 89-45
… LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-45State Agencies Bulletin No. 974
… Date(s) Institution paychecks dated April 8, 2010 and Administrative paychecks dated April 14, 2010 Background … toward the completion of the 366 Day Suspense or 7 year periods. OSC Actions OSC will automatically implement … up to $16,500 15% over $16,500 T7SNYB 0% 11% for 7 years 13% after 7 years T7CNYB 0% 11% for 7 years 13% after 7 years …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) Two commissioners purchased vacation packages for a conference in Florida and charged an additional $1,095 for meals even though they received meal per diem allowances …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… is still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or are … subscription. High-speed connections are an imperative for economic development and equal opportunity.” DiNapoli’s … disparities, enhancing broadband is important not only for equity but also for long-term economic competitiveness. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandState Police Bulletin No. SP-190
… Purpose To provide the Division of State Police instructions for processing the new bi-weekly … 15 year Seniority Payment Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 who … To provide the Division of State Police instructions for processing the new biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-190-new-state-police-15-year-seniority-paymentLong Island Association for AIDS Care, Inc.
… Purpose The objective of our examination was to determine whether the Long Island Association for AIDS … (LINCS), a related organization whose stated mission is to support other health and human service organizations on Long Island. In addition to rent, LIAAC pays LINCS for certain insurances and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incImports and Exports in the New York City Metropolitan Area
The New York portion of the New York City Metropolitan Area accounted for more than $103 billion, or 69% of the value of goods imported to New York State in 2023, and Europe provided the largest share of goods to the area.
https://www.osc.ny.gov/files/reports/osdc/pdf/imports-and-exports-in-nyc.pdfState Agencies Bulletin No. 2435
… instructions to agencies for entering the Fiscal Year 20262027 Correctional Institution Differential payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligibleVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Brownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively … or environmental standards applicable to the expected use of the property (e.g., residential or commercial). These substances may pose a range of hazards to human health and the environment, but left …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programYork College – Time and Attendance Practices for Public Safety Staff
To determine whether York College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance that they worked
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Common Retirement Fund Announces Third Quarter Results
… was 4.12 percent for the three-month period ending Dec. 31, 2017, with an estimated value of $209.1 billion, … end of the state fiscal year was $192.4 billion. As of Dec. 31, 2017, the Fund had 40 percent of its assets invested … 20172018 was 412 percent for the threemonth period ending Dec 31 2017 with an estimated value of $2091 billion …
https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-resultsIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… processed through AP as an adjustment voucher regardless of whether the grant award is open or closed with the federal … is active or lapsed. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refunds