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Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… he received of $175,000 but sold K’Bam to an automobile dealer for the $136,850 he owed on a loan secured by K’Bam. The dealer is now offering K’Bam for sale for $260,000. KLEIN, …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportFarmland Protection Program
… State’s economy and food security. With nearly 7 million acres, farmland composes over 20% of the State’s area. … 5 years from 2017 to 2022, the State lost almost 365,000 acres of farmland and 2,800 farms. The Farmland Protection … beef cattle and hogs, certain cash grains) and minimum acres to be preserved. Each RFA is considered a round with …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programDiNapoli: Rural Counties Face Shortage of Health Professionals
… Sullivan, Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and … current shortages and plan for future demand will not only positively impact the health of people living in less populated areas of New York, but could also create new jobs and bolster our rural …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… too many families in our community,” said State Senator Anna Kaplan . “I look forward to working with my colleagues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerTompkins County – Solid Waste (2014M-336)
… Purpose of Audit The purpose of our audit was to determine if … being used within the Solid Waste Management Department for the period January 1, 2013 through July 7, 2014. … Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… Purpose of Audit The purpose of our audit was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation payments for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andArdsley Union Free School District – Reserve Funds (2015M-348)
… 2014 through October 2, 2015. Background The Ardsley Union Free School District is located in the Village of Ardsley in … Ardsley Union Free School District Reserve Funds 2015M348 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Franklin County – Procurement (2016M-366)
… our audit was to review the County’s procurement practices for the period January 1, 2015 through July 31, 2016. … a seven-member County Legislature. Budgeted appropriations for 2016 totaled approximately $101.2 million. Key Findings … Documentation was not maintained to support the reasoning for the Legislature’s selection of a service provider. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Opinion 92-1
… municipality to the contractor of any interest received while the obligations are registered in the name of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1SUNY Bulletin No. SU-239
… pay period 5L Agencies must not submit any transactions related to the SUNY United University Professions (UUP) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupOpinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… current system and report that they have already begun in-house consideration of alternative program funding methods, … Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2029
… has elected to extend the temporary overtime rate of 2.5 times the employee’s regular rate of pay to overtime … overtime earned during shifts that begin at or after 11:00 pm on 02/09/2022 and at or before 10:59 pm on 03/09/2022 … the end of the pilot program must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… Thomas P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … Investment Program, raising its total commitment to $10 billion. "Climate change poses a significant threat to our investments. Smart, sustainable investments protect …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-program