Search
Opinion 89-12
… specifications and supervising work) GENERAL MUNICIPAL LAW, §§103, 800(5); 8 NEW YORK CODES, RULES AND REGULATIONS, … the engineer also is a one-half owner of a construction firm which may bid on the building project presents possible … We note initially that Article 18 of the General Municipal Law, (§§800 et seq .) relative to conflicts of interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-12XVI.3.B Fund Accounting – XVI. Financial Reporting
… acquisition and use of the State's expendable financial resources (current assets) and the related current … as well as any deferred inflows and outflows of resources, are accounted for through these funds. All … operating purposes. Debt Service Funds Debt Service Funds record the accumulation of resources and payment of principal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOpinion 94-26
… of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … municipal taxes" levied in that year against the taxable real property in the district. It further provides that the … is permitted by law to raise in that year by real property tax. It is evident that the terms "municipal …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Licensing and Monitoring of Proprietary Schools
… in New York State. For both initial (two-year) and renewal (four-year) license applications, and annually once licensed, schools are … position. For example: 47 of the 103 (46 percent) initial license applications that the Bureau approved between January …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCUNY Bulletin No. CU-493
… CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a … for 2015, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal … to Sheila O’Connor of EarthShare at (646) 380-1887 or by email to [email protected] Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card … in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they make up a growing number … season I encourage all New Yorkers to spend their gift cards in a timely manner to avoid possible inactivity fees or …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsState Comptroller DiNapoli Releases Audits
… Downstate approved reimbursements to Sunset for $3,000 in bonuses paid to Downstate’s Assistant Facilities Program … employee violated New York State Public Officers Law. In settlement of the violation, the Downstate employee paid … 2017. Department of Health (DOH): Medicaid Program: Errors in Identification of 340B Providers in the Medicaid Drug …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain their … child care stabilization grants for which child care providers could apply. OCFS awarded the grants in two rounds. … Grants were awarded to private and not-for-profit providers as well as to special education providers. Special …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsOpinion 95-7
… separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, 341(10): A town improvement … for purposes of article 5-G of the General Municipal Law. The district commissioners, as the governing body of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 91-55
… governing board of any municipal corporation operating an electric public utility service shall establish solely by … amounts entered in the depreciation reserve account of the electric utility service as the depreciation accruals for … accounts. It follows that the revenues of a municipal electric utility to which such provisions are applicable must …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 96-17
… for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for … (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, §72-g: A fire … firefighters for tuition expenses incurred for completing college courses, such as a course leading to a degree in fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Accidental Disability – Special 20- and 25-Year Plans
… to perform your job as the natural and proximate result of an on-the-job accident not due to your own willful … or hepatitis after contact with members of the public. Notice of Accident You must have filed a written notice of … disability benefits. The pension payment option election form must be completed by you (the member who is filing), …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education … To provide notification of the procedure for processing the Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationCUNY Bulletin No. CU-445
… Purpose To explain the procedures for processing payments for CUNY faculty who have been awarded a summer research … Form and the Summer Research Lag Payment Schedule for paycheck dates Background Pursuant to an agreement … To explain the procedures for processing payments for CUNY faculty who have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. Activities … Project Activities provide the functional breakdown of a project for control and cost tracking purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesState Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Fleischmanns , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville … the clerk-treasurer’s records and reports. Village of Old Westbury – Justice Court (Nassau County) The justices … completed audits of Village of Fleischmanns Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including … To determine if the Department of Health Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansState Agencies Bulletin No. 1003
… the name, title and signature of each designee. Each time an Agency Representative is added or removed, a new AC … 975) and then the original must be received by OSC by the Monday following the submission deadline. Any transactions … Payroll Certification Form must be received at OSC by the Monday following the Agency deadline or as soon as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest