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Opinion 89-44
… Law, §4-410 with respect to moneys received, it must be assumed that they are similarly subject to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 91-42
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DEPARTMENT -- Villages (authority to … 91-12, p 32). Therefore, they are not required to be held in the custody of the village treasurer pursuant to Village …
https://www.osc.ny.gov/legal-opinions/opinion-91-42CUNY Bulletin No. CU-771
… by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees … TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $132.50 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesSeized Assets Program
… cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for ensuring proper processing and … per the Division’s control records, we determined that 56 assets were actually closed. The 56 forfeited assets were valued at $992.7 million, and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 1119
… shall receive a lump sum payment upon separation in an amount equal to the amount of such unpaid deficit reduction plan monies. In addition, pursuant to the Memorandum of Agreement between … Earnings End Date: Last date the employee was active on the payroll Earnings Begin Date: Last date the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicCUNY Bulletin No. CU-747
… employees are affected: Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, … 111XX, 113XX, 114XX, 116XX Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… for Various Section 8 Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the Program HCR is … HCV enables low-income households in the State to rent or purchase decent, safe housing in the private housing … Contract Administration Program PBCA and the COVID Rent …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… of vulnerable residents, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … of vulnerable residents according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsSkaneateles Central School District – Records and Reports (2015M-154)
… The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Sodus Center Fire District – Board Oversight (2017M-108)
… January 1, 2015 through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Addison – Board Oversight (2024M-8)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Opinion 2002-4
… and the channel is regularly used by fishing guide boats and other pleasure craft. Ice melt, prevailing winds …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… (to operate golf course); (as distinguished from lease) PUBLIC CONTRACTS -- Contracts Not Requiring Bidding … or concession, but which, in substance, constitutes a lease, contravenes the common law restriction against … to operate a facility at a village park would constitute a lease of park property. You also ask whether such a license …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Justice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programManagement of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionLansing Fire District – Financial Condition (2013M-80)
… from the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners … Recommendations Use the surplus fund balance identified in this report in a manner that benefits District taxpayers. … change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80