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Opinion 92-37
… under these circumstances is accomplished pursuant to subdivision 1 of the Town Law, §173, in which case the … approval is generally not required, or pursuant to subdivision 2 of section 173, which requires the … of this chapter for the extension of a fire district". Subdivision 2 of Town Law, §173 provides that when a town …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York Mills , Town … State Comptroller DiNapoli announced completed audits of the Vil of Clifton Springs Columbia Co Town of Eagle Town …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… I’m proud of the results-driven, disciplined work my team accomplishes year-in and year-out,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… Retirement Fund (Fund) reached climate-related agreements with five portfolio companies during the 2024 proxy season … Comptroller Thomas P. DiNapoli announced today, along with releasing the fourth annual Climate Action Plan Progress … risk facing all investors.” The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the … New York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to eligible companies and … New York State Comptroller Thomas P DiNapoli today announced the … New York Credit Small Business Investment Company SBIC Fund to provide credit financing to eligible companies and …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOpinion 97-20
… FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … tax moneys to make reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… Particular Uses (personal computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, … to be used for department purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. … be used for various department purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Reporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21SUNY Bulletin No. SU-361
… Dates Pay Period Check Date ANN & CYF 06/30/2024 and 07/04/2024 07/04/2024 Administration 8 Lag 07/31/2024 21P 06/30/2024 and 08/15/2024 08/15/2024 Administration 11 Lag 09/11/2024 CAL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2337
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 CSEA Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseState Agencies Bulletin No. 2289
… instructions for processing the 2024 CSEA ASU Work-Related Clothing Allowance. Affected Employees: All employees in the … memorandum dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The 2024 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2387
… instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance. Affected Employees: All employees in the … memorandum dated 10/15/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The 2025 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedUnified Court System Bulletin No. UCS-102
… of 2006 implements the agreement between the State and the New York State Supreme Court Officers Association (Bargaining … 2004, Location Pay is increased to $1,230 for employees in New York City and the counties of Rockland, Westchester, … 2005, Location Pay is increased to $1,264 for employees in New York City and the counties of Rockland, Westchester, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-102-retroactive-general-salary-longevity-bonus-uniform-allowanceUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up … with the Office of the New York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor … As a New York State vendor you must ensure your business information is accurate and up …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessTown of Oxford – Financial Condition (2024M-135)
… Audit Period January 1, 2019 – December 31, 2023. We extended our audit period back to December 31, 2007 to … structurally balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have … the Town would have had a fiscal stress designation in every year analyzed. The Supervisor told us that he was …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Opinion 2005-2
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 89-61
… -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … of the town supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, … the salaries of the town supervisor, town clerk, town superintendent of highways and town building inspector are …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 2291
… for processing the 2024 CSEA OSU Work-Related Clothing Allowance. Affected Employees: All employees in the … dated 10/11/2024 provides for a Work-Related Clothing Allowance. Effective Dates: The 2024 CSEA OSU Work-Related Clothing Allowance may be processed beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2291-2024-work-related-clothing-allowance-osu-employees-represented-civil