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Opinion 91-14
… bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- … for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND GARBAGE -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a recording fee is due the county clerk when the satisfaction is offered for recording by the … Whether a recording fee is due the county clerk when the satisfaction is offered for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30What is a Defined Benefit Plan?
… Defined benefit plans provide several advantages over the 401(k)-style plans offered by many private employers. … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from … Risk Investment risk is pooled, so a market downturn does not affect benefits. Employee is responsible for all …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… local laws, and providing sufficient oversight of Language Access Services. The audit covered the period from January … Brooklyn, and Queens (see Exhibits A and B). Language Access Services (LAS) are pivotal to DOHMH’s work because … (LEP). DOHMH established its comprehensive Language Access Policy in 2016 to eliminate language barriers and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Chief Administrative Judge $225,000 $248,200 DCAJ (NYC) $222,200 $245,100 DCAJ (outside NYC) $222,200 $245,100 AJ (in NYC; Judicial District; … Court $210,900 $232,600 $200,400 $221,100 Surrogate's Court $210,900 $232,600 $209,600 …
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
… taken of the front and rear of the vehicle (to capture the license plates). E-ZPass is an electronic toll collection … a toll bill for facility usage.) For Tolls by Mail, the license plate images are used to retrieve the motorist’s … as transactions that cannot be collected. Examples include license plate images that are not captured or are illegible, …
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
… (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these … MTA Long Island Rail Road LIRR maintains an inventory and consistently retiresdisposes of its nonrevenue service …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of the Pesticide Reporting Law
… application and sales data entries, as well as corrected error reports, found that they were reasonably accurate based … data. Department officials responded that they prioritize error corrections, giving higher priority to those that may …
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)
… accurate and current accounting records and reports for informed decision-making, legal compliance and accountability. These records are essential for a town board and officials when monitoring a town’s … or maintain check registers with running cash balances for the Town’s checking accounts, which included departmental …
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
… today announced the following school district audits have been issued. Altmar-Parish-Williamstown Central School … procuring professional services. In addition, officials have not developed formal procedures for seeking competition … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsHow to Search & Claim Property
… resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … days. We will contact you if any documentation is needed to prove your claim. To prevent fraud, we cannot tell you the value of the funds … resident of New York you may have lost money waiting to be claimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyDeath Benefits
… your beneficiaries and their contact information up to date . When you die, your survivors should contact us as soon … Article 11 benefits, and you die under circumstances that permit payment of an accidental death benefit, a special accidental …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 2005-9
… board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high … would not be required to repeat the training taken as a member of the central high school board if he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… joint service) -- Youth Programs (delegation of control and supervision of joint service) VILLAGES -- Fiscal Year … need not be directly responsible for the immediate control and supervision of a joint service, but rather, the municipal … a joint youth summer program conducted by a village and a town pursuant to a municipal cooperation agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint construction of a … General Municipal Law, article 5-G, enter into a municipal cooperation agreement to jointly acquire real property and construct a …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Overview – 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 …
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-designationsSherburne-Earlville Central School District – Fund Balance (2017M-19)
… 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… July 1, 2014 through September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The District, which operates six … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64