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Opinion 94-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights … of a joint commission, although article 12-D is silent in this regard, it must be read together with article 5-G of … (§119-m et seq.). General Municipal Law, §119-o provides, in pertinent part, that, in addition to any other general or …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting … required to be established by Village Law, §3-301(2)(a) in the event a village has only one village justice. An … "shall serve when requested by the village justice or in the absence or inability of the village justice to serve" …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… system. A village may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to further a proper village purpose. This is … village to cover the cost of operating and maintaining the lines acquired from the private owners. Village Law, §11-1120 …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… 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 … Law, §119-n). As to the village's home rule power in this instance, we note that villages are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-91-42III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… require the payment of prompt payment interest to certain small businesses on invoices not paid within 15 days. This interest is payable provided the small business submits its invoice electronically, in … and identifies that it is seeking expedited payment as a small business. This section details the policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… help prevent Business Units from processing and paying duplicate invoices. With few exceptions, as described later … the SFS functionality that prevents the payment of duplicate invoices. Process and Transaction Preparation: When … The SFS will not automatically prevent the payment of duplicate invoices Vendors may not accurately credit Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… an Over the Distribution Limit (“ODL”) issue will occur in project costing. ODL’s are transactions that are over the … will disrupt Federal billing and could potentially end up in monies not being appropriately returned to the Federal … credit using an analysis type of ‘GLE’, as normal. In turn, there would be a net $0 effect on the SFS billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCUNY Bulletin No. CU-771
… represented by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. … TP, 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… and consistent with contract requirements, including those in the Consolidated Fiscal Reporting and Claiming Manual (CFR … that had FSS contracts. Our audit covered seven contracts in total: five FSS contracts for the two fiscal years ended … supported, and inappropriately billed OPWDD for $15,042 in estimated related fringe benefit costs. The YAI Network …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsSeized Assets Program
… of State Police properly accounts for seized assets and whether it obtains the requested share from forfeited … covers the period of April 1, 2011 through September 19, 2013. Background The mission of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State while preserving …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingControls Over Revocable Consents
To determine if NYC Department of Transportation billed and collected correct fees for revocable consents and is ensuring that all structures meet required standards and that structures requiring a revocable consent have one
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsLead Poisoning Prevention Program
… the Department of Health (Department) is responsible for administering the Lead Poisoning Prevention Program … and provide case management and follow-up services for children based on their elevated blood lead levels … out the required case management and follow-up activities for children with elevated BLLs. The Department’s regional …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBedford Central School District – Medicaid Reimbursement (2025M-43)
… budget preparation, including appropriations for special education services. The Director of Special Education (Director) oversees the special education department, including developing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … The Treasurer is responsible for preparing and completing wire transfers, which are reviewed by the ASB and claims … may not have been detected and corrected. We reviewed 15 wire transfers totaling $2.4 million and determined officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Exxon's Investors Call for Meaningful Climate Risk Plan
… of the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to … is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers that have agreed to … the effort to limit global warming impacts their portfolio and share those results with investors, Exxon refuses to …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases School District Audits
… and levied more taxes than needed to fund operations. West Islip Union Free School District – Financial Management …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State 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 … reduction plan monies. Affected Employees Employees in the following bargaining units who leave State service …
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
… represented by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. … TP, 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 $133.03 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesHousing Assistance – Federal Funding and New York
Federal housing support includes housing assistance for renters subsidized public housing and a variety of housing support for the homeless
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance