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Opinion 91-16
… to the Real Property Tax Law is based upon the actual line count, rather than upon agate measurement. If the notice … publishing such notice is entitled to the additional per line charge allowed by statute. You ask whether the charge … be calculated on the basis of agate measurement or actual line count. Real Property Tax Law (RPTL), §1014 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-70
… statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v Town Board of Town of Warrensburg , 90 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 92-31
… 356, 572 NYS2d 434, lv denied 78 NY2d 862, 578 NYS2d 877; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Comptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … Disbursements (Delaware County) The town supervisor does not review bank statements or canceled check images to …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… York State Contract Identifiers Contract Funds Reservation Vendor Name on Contractual Agreements Agency Submission of … requirements. Those are provided in later sections of this Guide, such as XI.12 Contract Management and XI.13 … transactions, the NYS Contract Description field should be updated to capture and summarize the specific modifications …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public Authorities or various … Statuses” depending on the appropriation language and the recipient. OSC BSAO reviews the budget language to determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… through New York State of Health (NYSOH), New York’s online health insurance marketplace, and the remainder were … Care Model Contract, when the Medicaid managed care provider and the comprehensive TPHI provider are the same, the State can disenroll the recipients …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Oversight and Enforcement of the Rechargeable Battery Law
To determine whether the Department of Environmental Conservation has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithiumion and other types of rechargeable batteries
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees: All … The purpose of this bulletin is to explain OSC and agency procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025. Affected Employees: All employees with a Comp … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free School … District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 50-day test period. Officials did not maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel … in 2017 and officials only updated the district’s asset records on an annual basis thereafter. As a result, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-365
… agencies of OSC’s automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected … of CYF and CAL are affected. Background: In any fiscal year in which February consists of 28 days, the biweekly … agencies of OSCs automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calState Agencies Bulletin No. 1715
… 2019. To access this notice, visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/n1036.pdf … The limit has increased to $19,000. Please refer to Payroll Bulletin No. 1700 for additional information. Pre-Tax … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Repor t, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74