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Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Accounts Payable Advisory No. 37
… and Reconciling Non-Employee Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit … P/NET Card Statements (NYPO3593) Note: In order to run the report specifically for Procurement Card … P/NET Card Statements (NYPO3593) Note: In order to run the report specifically for NET-Card transactions, ensure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsContract Advisory No. 31
… offerings, and a detailed list of the goods and/or services being purchased and associated costs. A copy of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: The State May Have Your Money
… Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in lost and forgotten … accounts are unclaimed in New York, some dating back to the 1940s. An interactive map created by DiNapoli’s office … by county. “Every New Yorker should visit our website to see if my office is holding any money in their name. It’s …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Procurement and Contracting in New York
… contract oversight to prevent procurement abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated August 2025) Prior Reports Calendar Year 2021 Calendar Year 2020 Calendar Year 2019 Calendar Year 2018 …
https://www.osc.ny.gov/state-agencies/contractsOpinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … To implement that feature, a service award program may permit a participant to waive voluntarily the right to begin … award program, however, should not be structured so as to permit a participant to begin receiving payment of his or her …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2Opinion 92-43
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … with the written agreement required by Highway Law, §284, or materials for the repair and maintenance of bridges and to … adopted pursuant to that statute, that all purchases or leases in excess of $500.00 by the highway superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 91-48
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2008-6
… We are informed that the "hourly rate divisor" is then determined by multiplying the next subordinate officer's …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 2005-3
… or statutory amendments that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by … (General Municipal Law §2). 3 Therefore, section 72-j does not provide authority for a school district to … to sell “any real estate … and the buildings thereon ..”, does not encompass a sale of property that it is currently …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 89-32
… Stock Ownership (county treasurer as stockholder) GENERAL MUNICIPAL LAW, §§800(2), (3)(d), 801: Although the issuance … literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county … under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 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-97-6Opinion 91-51
… Such sums so levied shall be collected by the local tax collectors or receivers of taxes and assessments and … year in which the advance was made. Further, where the tax bases of the "lending" fund and the "borrowing" fund are …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 91-47
… asked our opinion with respect to the appropriate fee to be charged by a Surrogate's Court upon the filing of an … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 2001-8
… or for the portion of the district not included in any zone. The notice of the public hearing must specify the boundaries of the proposed zone(s), and the items of expense of the district which shall be charged only against the zone(s), or the other respects in which the rates of tax for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8