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Opinion 88-54
… district may be extended prior to December 31, and, if so, what time table must be followed for the … Comp, 1947, p 322; see also 1978 Opns St Comp No. 78-287 and 1971 Opns St Comp No. 71-941, both unreported). We … town board has held the public hearing on the extension and has made the determinations required by section 194(1) or …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 99-12
… (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- … (spreading costs of debt over entire district in connection with proceeding to consolidate) -- Extension …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an … does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-18
… -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES … Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL … one-time maintenance fee in lieu of annual assessment in connection with operation of village-owned cemetery) -- Fees …
https://www.osc.ny.gov/legal-opinions/opinion-95-18State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… budget gaps and an uncertain economy create future fiscal pressure. “I am pleased the final budget does not limit the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
Congress enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and states
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, according to an … Schmidt and the Chautauqua County Sheriff’s Office for partnering with my office to hold her accountable.” “This …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… to the Direct Deposit or Adjustment Voucher transaction. Document retention must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Project is group of activities that has a start and end date or covers a period of time (e.g., grant period) designed … Project is group of activities that has a start and end date or covers a period of time eg grant period designed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… in SFY 2020-21 and SFY 2021-22 as part of the Consensus Forecast announced on March 1. The State’s tax receipts …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Public Welfare – 2023 Financial Condition Report
… addition, program updates in 2021 reflecting current food prices and trends in what recipients buy and eat increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareManagement of the Student-School Matching Algorithm
… MySchools randomly generates and assigns each student a lottery number. The lottery number as well as how the applicant ranks the school … the number of available seats based on their order (e.g., lottery number) and priority. Every student who is not …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… and communicate with family and friends using a fee-based secure messaging system through an account (JPay Account) … kiosks, and tablets used by Incarcerated Individuals were secure, and whether secure messaging accessed by these individuals complied with …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followNew York State Artificial Intelligence Governance
… Objective To assess various New York State agencies’ progress in establishing an … artificial intelligence (AI) governance structure over the development and use of AI tools and systems. The … and does not generate harmful, unintended consequences. New York State (NYS) and some of its agencies have been using …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceOversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our … initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law … treatment. The audit covered the period April 2019 through September 2023. The audit resulted in areas we identified for …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followUnified Court System Bulletin No. UCS-313
… Purpose: The purpose of this bulletin is to notify agencies of an automatic union dues increase for … in Bargaining Unit SK are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … members of DC37, Local 1070, shall be changed from $27.11 to $27.86. Effective Dates: Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-313-district-council-37-dc37-local-1070-dues-increaseState Agencies Bulletin No. 1971.1
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 2097
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase for … in Bargaining Unit T9 are affected. Background Pursuant to the duly adopted provisions of the Constitution of the … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseState Agencies Bulletin No. 1971.2
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryUnified Court System Bulletin No. UCS-326
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … in Bargaining Unit F8 are affected. Background Pursuant to the request from Suffolk County Court Employees … 17, 2023, a vote was taken and passed on April 13, 2023, to increase membership dues from $15.00 to $20.00 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increase