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Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller in January 2022, Locally Owned …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage of Earlville – Collections (2024M-128)
… $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires collections to be deposited …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Evans – Employee Benefits (2024M-53)
… Town’s employee benefits practices. Town officials agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126SUNY Bulletin No. SU-52
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To explain an automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areIndustrial Development Agencies in New York State
… Agencies (IDAs) to support economic development in New York. An IDA is a type of public benefit corporation that … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateEvergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and publicize resources available in the downtown area of the town or village, including a day labor hiring site, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2001-8
… the proceedings may be commenced either upon a proper petition of taxpayers (Town Law §§170[1], 171, 185[1]) or on town board motion and without a petition (Town Law §§170[2], 185[1-a]), subject to public … is not a sufficient reason, pursuant to the provisions of section 176(27), to justify the creation of a zone of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 1256
… 16, 2012, Chapter 18 of the laws of 2012 was enacted into law, and amends portions of the Retirement and Social … acting as the Third Party Administrator. This bulletin is to notify agencies of the new retirement option available … period, the future contribution rate will be based on what the employee actually earned two years prior. A future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programState Agencies Bulletin No. 943
… Unit 91) Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances dated 12/3/09 … Unit 91). Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Unit 91) Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances … Unit 91). Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, … date. The eligibility dates are: 11/2/11 for employees in Institution agencies. 11/9/11 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityOpinion 2008-4
… district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ … described in the petition" and may improve such property for park purposes. Pursuant to Town Law § 202-b (2), the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 2004-9
… for municipal hospitals and nutrition programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW … state or local government funding may be made pursuant to joint agreements under Public Health Law §2803-a under the exception to competitive bidding in section 103(8) of the General …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9SUNY Bulletin No. SU-136
… positions and will continue to be paid. Summer Session Payment Procedures Summer Session payments must be reported …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsOpinion 91-51
… the district may be financed by means of special ad valorem levies (County Law, §270) or on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and $4.4 billion lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial … declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a decrease in tax revenues of 7.8% in SFY 2022-23. Lower collections were primarily …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetVI.I Overview – VI. Budgets
… process that prevents the posting of a transaction when it exceeds the available budget authority. Budgetary control is also executed when establishing and transacting against Federal grants. … functionality will create the Project Parent Budget when the Project Child Budget is posted. Effective October 1, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewOpinion 88-34
… enactment of resolutions. Accordingly, it was the Attorney General's opinion that, by authority of Vehicle and Traffic … or regulation. In reaching this conclusion, the Attorney General relied upon Village Law, §20-2002 which in part … we concur with the conclusion reached in the Attorney General's opinion relative to the adoption of traffic orders, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34