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Opinion 92-51
… for reimbursement is public or private. December 28, 1992 Samuel J. Nasca, Chairman City of Hornell Industrial …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic … to the procedural requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive … an historic building pursuant to General Municipal Law, §119-dd(4) is subject to the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… number; the name of the individual to whom the device is assigned, if applicable; the physical location of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentDiNapoli Issues Report on Public-Private Partnerships
… detailed procedures for the consideration of P3s to ensure full transparency and accountability; Develop staff expertise … state, focused on reducing costs to taxpayers; and Ensure full transparency and accountability for P3 projects, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Comptroller DiNapoli Releases Municipal & School Audits
… were adequately accounted for, recorded and reported. As a result, the company had an increased risk of theft, waste and … partially implemented all three recommendations. As a result, the district’s network continued to have increased …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… fiscal and social harm to communities across the nation. Donald J. Trump President of the United States The White …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation … After you submit your claim online check your email for next steps …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… services for and supports the employment goals of people with a disability. Its mission is to assist … people with a disability were still more than double that of the general population. The pandemic and resulting … eligibility determination must be made within 60 days of receipt of an application; IPEs must be developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1831
… pay checks dated 04/29/2020. OSC Actions Job Data After payroll processing is complete for Pay Period 1, OSC will … PAY/FAC (Factor Change) will be used. Additional Pay After payroll processing is complete for Pay Period 1, OSC will … an effective date retroactively placing an employee on the payroll (Hire, Rehire, Reinstatement from Leave Without Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Agencies Bulletin No. 2369
The purpose of this bulletin is to notify agencies of updates to the process for requesting a stop payment for a replacement reversal or exchange of a NYS payroll paper check through PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateSUNY Bulletin No. SU-319
… must provide each SUNY campus with the query results for review of the ‘two-year look back’ salary, and … Date fields. Enter employees’ date of membership into Election Date field. Carry the same election date forward from previous page. Enter employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Agencies Bulletin No. 1993
… instructions for processing the 2019-2020 and 2020-2021 PEF Office of Fire Prevention and Control (OFPC) Uniform … the 2019-2023 Agreement between the State of New York and PEF provides for an annual maintenance allowance. Effective Dates The 2019-2020 and 2020-2021 PEF OFPC Uniform Maintenance Allowance may be submitted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 2209
… Affected Employees: All employees in Bargaining Units 05 represented by PEF who meet the eligibility criteria are … 190 of the Laws of 2023, which implemented the 2023 – 2026 Agreement between the State of New York and the Public … 03/28/2024 04/24/2024 Institution 1 Lag 04/04/2024 05/02/2024 Eligibility Criteria: Employees in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Comptroller DiNapoli Releases School Audits
… and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on 16 of these … or performed an adequate inventory of the PPSI stored on mobile devices. Unless the district officials identify all …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … adopted policies to sufficiently protect its IT assets. Greece Public Library – Information Technology (Monroe … his office completed audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not establish long-term financial and capital plans or fund balance and reserve policies. … tools to project current and future operating and capital needs and has not outlined its intentions for … tax surcharge, sales and use tax as well as city and state mortgage tax that may not be achievable. The budget also …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board annually adopted energy program guidelines establishing rates and eligibility …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… [read complete report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial … Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide oversight to help …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Scarborough Fire District – Board Oversight (2025M-117)
… of the District’s financial operations to ensure public funds are managed with accountability, transparency and … for receiving, disbursing and accounting for District funds and preparing financial reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117