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Opinion 88-25
… to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's … p 124; 24 Opns St Comp, 1968, p 887). However, since there is no statutory requirement that a fee be charged to non-resident users, it is our opinion that the town board may also permit …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Comptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents … residents have claimed their funds, but $88 million in unclaimed funds, tied to persons with Buffalo addresses, … Hall on March 16 announcing that there was $88,208,650 in unclaimed funds owed to the residents of Buffalo. People were …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsCUNY Bulletin No. CU-737
… code ACV to identify employees who should not be included in the automatic system termination program. Affected Employees Employees who have records in PayServ that meet the following criteria may be affected: … with the exception of 70XX4 departments Background In an effort to clean up payroll data for CUNY agencies, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe … 3, 2021 Edition Selected Economic Trends Job Recovery and Unemployment Rates: New York City and New York State …
https://www.osc.ny.gov/reports/covid-19-february-3-2021DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… in 2012. For some New Yorkers, the affordability challenge is even more difficult. As of 2012, nearly 28 percent of … as “severely cost-burdened.” Housing affordability is affected by both housing costs and income levels. After … City metropolitan area, although housing affordability is a statewide challenge. Bronx County, for example, had the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewidePhysical Accessibility to Programs and Services (2025MS-1)
More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs According to the ADA Update A Primer for State and Local Governments by the year 2030 approximately 715 million
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water outlets … generally agreed with our findings and their response is included in Appendix C. The Board of Education (Board) has …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Operational Advisory No. 33
… : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the … Mail Services and should be used when shipping any type of package using any carrier. Account 55203, Postage, now … The Office of the State Comptroller OSC has updated the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Agencies Bulletin No. 296
… Agencies Data Capture Agencies Specifics The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The changes will be bolded in … for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Forms and Templates
… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed by a 21-member Legislature. The Chairman of the Legislature is the County’s chief executive officer; however, the …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Cost-Saving Ideas: Legal Requirements
… or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 … certain temporary investment of moneys not required for immediate expenditure. Section 39 requires the adoption, by … 5-a authorizes local government officers to transfer funds electronically, subject to conditions. Section 99-b …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsTown of Hartwick – Financial Condition (2013M-118)
… financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in … that the fund balance was actually available. As a result, the financial condition of the three funds …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Legal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsEssential Policy Elements – Travel and Conference Expense Management
… when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … to incur other travel expenses for which prior approval is required. A listing of travel expenses typically … do not pay for overnight expenses unless the employee is traveling at least 35 miles from their home or work site. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsEstablishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a direct impact on their … Work Day Resolution for Employees form (RS2418) . ( Here is an example .) A SWD must be established for each … . ( Here is an example .) For more information, including how to submit a resolution, visit our Reporting Elected and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide … and video games. $10,853 for one Board member’s Alaskan cruise vacation and the Chief’s vacation to a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Travel FAQs
… Business Units have the discretion to request information deemed necessary to … necessary.This may include requesting information beyond the minimum required by the Comptroller’s Office.If you have questions that are not … Business Units have the discretion to request information deemed necessary to …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… it to OSC for review and approval, based on OSC approval thresholds. Follows the CM numbering scheme specified by the … OSC approval (the transaction does not meet OSC approval thresholds): The Participating Agency follows the backdrop … it to OSC for review and approval, based on OSC approval thresholds. Follows the CM numbering scheme specified by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manual