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Opinion 99-14
… have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … den 90 NY2d 802, 660 NYS2d 712). To fulfill its fiduciary duty, a governing board should take appropriate measures to …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Comptroller DiNapoli Releases State Audits
… Attorney’s Office: Oversight of Persons Convicted of Driving While Intoxicated (2015-N-2) Although 9,604 offenders … By borough, IID installation rates ranged from 9 percent in Brooklyn to 30 percent in Staten Island. Generally, … June 30, 2014. State Education Department: The Alcott School, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … under the Operation Integrity partnership of the Attorney General and Comptroller which has resulted in dozens … York City Conflicts of Interest Board is a serious crime,” Attorney General Schneiderman said. “My office’s partnership …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… to help municipalities replace lead drinking water service lines. The audit found millions of dollars in state … targeting funding towards finding and replacing lead water service lines, but my auditors found the Department of Health … improve its oversight. Although the cost to replace lead service lines in the state far exceeds available funding, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementOpinion 90-25
… to compensate a private water-works corporation for the rental of fire hydrants unless a properly authorized contract for such rental exists. Property owners within a zone of assessment in … concerning payments to a water-works corporation for the rental of fire hydrants within a fire district. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 92-57
… STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by State to village) … late charges imposed by the Village of Attica Village on water and sewer rent bills sent to two state correctional …
https://www.osc.ny.gov/legal-opinions/opinion-92-57XII.5.K Federally Reportable Payments – XII. Expenditures
… This section provides Business Units with guidance on how to determine the federal reportability of payments as well as how to … This section provides Business Units with guidance on how to determine the federal reportability of payments as well as how to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsState Agencies Bulletin No. 2255
… NYS Bargaining Unit: 61 91 Comp Rate Code: ANN HRY ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 600,800 101-125, 600, 800 600 Equated to Grade … Increment Code Description 004X Below Job Rate; Holding 1 Long Pay (10 Year) 005X Below Job Rate; Holding 2 Long Pays …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… in transparency, ethics and performance,” DiNapoli said. “I’m proud of the outstanding work my staff has performed, … Amid very turbulent times for the markets, we will look to act on Kroll’s recommendations and ensure the Fund is …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsDivision of Housing and Community Renewal Bulletin No. DH-142
… of OSC’s automatic processing of the April 2025 DC 37 3% Salary Increases and provide instructions for payments not … York and the District Council 37 (DC 37), provides for a salary increase of three percent (3%) for fiscal year … Services Unit (RRSU) and includes the April 1, 2025 RRSU Salary Schedule Effective Dates: April 2025 DC 37 3% Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-142-april-2025-district-council-37-dc-37-3-salaryFiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-not-filed.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfState Agencies Bulletin No. 2012
… the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 20Year Plan Section 553
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-plan