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Financial Oversight of the Advantage After School Program
… community organizations is spent in accordance with program guidelines and whether these controls are functioning … New York State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programState Police Bulletin No. SP-205
The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing and provide instructions for payments not processed
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-205-april-2020-increase-location-pay-and-supplemental-location-pay-stateMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… in our initial audit report, Mitigation for Extreme Weather Conditions and Flooding (Report 2022-S-6 ). About the … the impacts of the rapidly changing climate. Severe weather includes thunderstorms, tornadoes, hail, lightning, floods, damaging winds, and severe winter weather. These events can create hazardous travel conditions …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followOpinion 88-27
… has terminated its paid fire department is still obligated to pay a village firefighter, who was disabled prior to termination of the department, his full salary under this statute unless there is a voluntary agreement to the contrary. You ask if a village which has terminated …
https://www.osc.ny.gov/legal-opinions/opinion-88-27EDSS - Glossary of Terms
… Exemption Request Agency Reference Number Any number, letter or combination of, apart from the contract number, … the contract. The contract number begins with a letter prefix that provides a categorization of the contract. … Procurement Records Agency Reference Number Any number, letter, or combination of, apart from the contract number, …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 91-30
… against the town for payment (see 1980 Opns St Comp No. 80-633, p 171; 1974 Opns St Comp No. 74-1363, unreported; 27 … 103(3) (see 1981 Opns St Comp No. 81-113, p 116; Opn No. 80-633, supra ; 1974 Opns St Comp No. 74-1363, unreported; 27 … is pertinent in this instance is contained in subdivision 1(b) of section 802. That section provides an exception when …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 94-13
… may monitor compliance with the employment restriction of section 207-a(6) by requiring disabled firefighters to … disabled firefighters receiving payments pursuant to section 207-a(2) of the General Municipal Law to certify … as a condition of continued receipt of benefits under section 207-a. Section 207-a(1) of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 2002-4
… prohibition is intended to prevent raids on the public purse for the benefit of favored individuals or enterprises …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2002-6
… authorizes a town to temporarily discontinue snow and ice removal and maintenance of highways so designated from … relates only to the temporary discontinuance of snow and ice removal and maintenance of seasonal limited use highways … and the town may no longer discontinue removal of snow and ice and maintenance from December 1 through April 1 ( id .; …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-36
Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-39
… This opinion represents the views of the Office of the State … Hickey , supra ) and exists when a criminal action for an offense may be commenced in the court, and when the court may … (CPL, §1.20[25]). A criminal action to prosecute a felony offense is commenced in a town court by the filing of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 89-12
… whether certain specifications were unduly restrictive, so as to unnecessarily narrow the field of prospective …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 91-37
… plate) of the Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be … and 402 of the Vehicle and Traffic Law which occur while a motor vehicle is parked on a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a certificate of …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-23
… new highest ranking subordinate position). The holding in Murphy v Village of Dolgeville , 87 NY2d 883, 639 NYS2d 1006, … Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these same bill …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 99-16
… custodian's own negligence or willful misconduct. 15 Opns St Comp 1959, p 37 is superseded to the extent it may be … this clause appears to be inconsistent with our 15 Opns St Comp, 1959, p 37. In that opinion, this Office concluded … Moreover, in a several opinions rendered after 15 Opns St Comp, 1959, p 37, this Office concluded that a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Overtime Temporarily Excluded from Tier 6 Contribution Rates
… rates for SFY 2025-26 were available in Retirement Online . If we had detailed earnings information on file or … rates for SFY 2024-25 were available in Retirement Online to be used through the end of the previous State … rates for SFY 2024-25 were available in Retirement Online . The rates were provided for their records, and no …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Public Health Emergency Medical Stockpile
… of all DME procured during the pandemic, developing new guidance for future public health emergency disasters …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpile