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Opinion 88-37
… AND NOTES -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), … The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes … may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Gates Fire District – Audit Follow-Up (2024M-10-F)
… of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September … in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning … and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member Board is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fEquine Health and Safety (Follow-Up)
… operating policies and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and … we identified in the initial report, and additional action is still needed. Of the two prior audit recommendations, one …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followRFP#0005 – Securities Litigation Counsel, SEC and Corporate Governance Counsel, Delaware Corporate Law Counsel, Evaluation and Class Action Services Counsel, and Foreign Litigation Counsel (“Legal Services Modules”)
… for Proposals , in PDF Attachments for Proposal , (Amended 5/29/25), in MS Word format Form Only , in MS Word format Exhibit 1, Draft … and Class Action Services Counsel (MS Word) Exhibit 5, Draft Contract, Module 5 – Foreign Litigation Counsel (MS …
https://www.osc.ny.gov/procurement/rfp0005Opinion 90-12
… paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of court. You ask whether … out court funds upon being served with a copy of a court order, certified by an attorney, authorizing such payment. … currently requires the service of a copy of the court order certified by a court clerk. Pursuant to CPLR 2607, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12New York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… initial report Group Health Incorporated: New York State Dental Program - Payments for Scaling and Root Planing … 1, 2005 through December 31, 2008. New York State provides dental insurance benefits to certain State employees and … contracts with Group Health Incorporated (GHI) to process dental claims on behalf of the State. Emblem Health is the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followUnified Court System Bulletin No. UCS-130
… the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the Unified … deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkDiNapoli Releases Municipal Audits
… disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling the water produced by the town’s water system with the water billed to the town’s customers. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Government-Wide Financial Data – 2023 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR. * The primary government category includes governmental …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataRidge Fire District – Audit Follow-Up (2021M-165-F)
… Review The purpose of our review was to assess the Ridge Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties … The purpose of our review was to assess the Ridge Fire Districts District progress as of September 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMaximus, Inc.
… in printing and copying equipment. Background DOH added $435 million in contract amendments for services outside the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Comptroller DiNapoli Releases Municipal Audits
… , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District … incentive gifts, meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over … Comsewogue Public Library Endwell Fire District Lily Dale Volunteer Fire Company Town of Oneonta Fire District and …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development … is being spent appropriately and effectively." Town of Canandaigua – Fund Balance, Water Operations and Information … today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial Development …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the … Only the Office of the State Comptroller can close a contract in the Statewide Financial System regardless of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsSelected Performance Measures (Follow-Up)
… Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The latter four are the focus of this report and are … delayed (5 minutes for Transit, 6 minutes for LIRR). MTA Bus did not include non-paying riders, such as employees. The …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followFare Evasion (Follow-Up) (2022-F-23) 30-Day Response
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23-response.pdfFare Evasion (Follow-Up) (2022-F-23)
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23.pdf