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Opinion 91-14
… in which such district is located is or are required to pledge its or their faith and credit for the payment of the … (General Municipal Law, §119-n[b]). A town is required to pledge its full faith and credit for the payment of debt …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… for recording a duplicate original to the recording officer and pay the recording fees due that officer. This statute, however, expressly provides that its … instrument and sets forth the duties of a recording officer to whom a proper discharge of mortgage is offered for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Oversight of Language Access Services
… and local laws, and providing sufficient oversight of Language Access Services. The audit covered the period from … the Bronx, Brooklyn, and Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work … Proficiency (LEP). DOHMH established its comprehensive Language Access Policy in 2016 to eliminate language barriers …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices and New York City … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … Salary Increases for Judges Justices and New York City Court Clerks of the UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… fees using outside law firms and to minimize unbillable toll transactions. The audit covered the period January 1, … Bridges and Tunnels, is an MTA agency that operates seven toll bridges and two tunnels that interconnect parts of New … than any other bridge or tunnel authority in the nation. Toll revenues from TBTA help subsidize MTA’s transit and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsNon-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of the Pesticide Reporting Law
To determine the accuracy and completeness of the Department of Environmental Conservations pesticide reporting database from selfreported information received under the Pesticide Reporting Law for the period January 1 2013 through December 31 2015 and to determine the status of the
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Comptroller DiNapoli Releases School District Audits
… audits have been issued. Altmar-Parish-Williamstown Central School District – Financial Condition Management … balance to finance one-time expenditures. Averill Park Central School District – Payroll (Rensselaer County) … previous board entered into an agreement with National Heritage Academies, Inc. (NHA) that assigned it nearly all …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsHow to Search & Claim Property
… you may have lost money waiting to be claimed. All claims can be filed online within minutes, and most are paid within … An email will be sent to the owner with instructions on how to claim. If You Can’t Locate Your Property If you were notified by the original …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyDeath Benefits
… NYSLRS members who die before retiring may leave their survivors an ordinary death benefit an accidental …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 2005-9
… requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who … school district must take the training required by section 2102-a of the Education Law if he or she was elected to the … district, must take the training required by section 2102-a of the Education Law if he or she was elected to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective governing boards of … for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement provides that moneys … for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Annual Statement
… of Statements. (Return to Top) Use Retirement Online to Get Your Statement To view, save or print your Statement: … password, unlock your account and more. (Return to Top) Get an Email Notification When Your Statement is Available … agency and are covered under the New York State Health Insurance Program (NYSHIP) . If you have questions, contact …
https://www.osc.ny.gov/retirement/retirees/annual-statementState Comptroller DiNapoli Delivers Inaugural Address
During his inaugural address today New York State Comptroller Thomas P DiNapoli pledged to drive an agenda that helps everyday New Yorkers holds government and school districts accountable fights public corruption protects pensions and examines big spending areas
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewVendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… the City’s use of foreign fire insurance (FFI) funds for the period July 1, 2015 through June 23, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… to review the District's financial management practices for the period July 1, 2015 through November 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33.3 … Key Finding The District's unrestricted fund balance for the 2013-14, 2014-15 and 2015-16 fiscal years exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19