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Opinion 90-3

… legislative body; and using the taxable assessed value of all other real property. When a village elects direct cash … bears to the aggregate full valuation of real property in all of the cities and towns in such area" (emphasis added). …

https://www.osc.ny.gov/legal-opinions/opinion-90-3

Opinion 95-31

… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of …

https://www.osc.ny.gov/legal-opinions/opinion-95-31

Opinion 95-23

… permit the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's … the statement by the town officer whose action gave rise or origin to the claim may be based on that officer's … with certain exceptions not applicable here, no claim against a town may be paid unless an itemized voucher in the …

https://www.osc.ny.gov/legal-opinions/opinion-95-23

Opinion 91-39

… LAW, §150; RETIREMENT AND SOCIAL SECURITY LAW, §212: A village trustee who also serves as a town employee, upon … allowance, subject to the income limitation imposed by Retirement and Social Security Law, §212. If his or her … and then "accepts appointment, is re-elected or takes a new oath of office to the same elective public office from …

https://www.osc.ny.gov/legal-opinions/opinion-91-39

XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures

… a separate distribution line referencing the respective account codes would be used for each type of purchase. Before … string, which includes the Department, Program, Fund, and Account (for Legacy users, the charge line would include … (charge) lines to allocate the payment across various account (object) codes. For Legacy System users, the charge …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields

XI-A.1.A Separation of Duties – XI-A. Purchasing

… Section Overview and Policies: According to the Standards for Internal Control … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-duties

Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)

… included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client … information, including the assignment of CINs, from the NY State of Health and the downstate and upstate Welfare Management Systems to make appropriate …

https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbers

Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)

… ). About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide an …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow

DiNapoli: Halfway Through the Year, Revenue Hole Persists

… Halfway through the state’s fiscal year, state tax receipts are trailing last year by … according to the September State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “COVID-19 had a …

https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persists

DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero

… Property tax levy growth for school districts will be capped at 0.12 percent above current … calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the “Big … For access to state and local government spending, public authority financial data and information on 50,000 …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero

Opinion 88-20

… COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the …

https://www.osc.ny.gov/legal-opinions/opinion-88-20

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

… and eight elected aldermen. The Council is responsible for the overall management and oversight of City operations, … is the custodian of City money and is responsible for maintaining the City’s accounting records. Results of … City officials could not provide reasonable explanations for their lack of corrective action. … The purpose of our …

https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f

State Agencies Bulletin No. 2126

… State Police 46 - Military and Naval Affairs M/C 66 - Public Employment Relations Board 0801 96 - SUNY Construction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-full

State Agencies Bulletin No. 2126.1

… State Police 46 - Military and Naval Affairs M/C 66 - Public Employment Relations Board 0801 96 - SUNY Construction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-full

2022 Women’s History Month Celebration

… to highlight this unfair pay disparity in the workforce. My analysis shows our country still has a long way to go in …

https://www.osc.ny.gov/events/2022-womens-history-month

XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management

… an unfair advantage over other bidders who based their bids on the full term of the agreement as set forth in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisions

Career and Technical Education

… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning Career … to prepare them for future careers in occupational fields. During the 2017-18 school year, DOE offered 278 CTE …

https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-education

Opinion 88-38

… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … other municipalities, including the City of New York, are exempt from the filing fees imposed in connection with …

https://www.osc.ny.gov/legal-opinions/opinion-88-38