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Opinion 94-10
… village, and one or more villages within the town. Article 12-D of the General Municipal Law (§239-o et seq.) governs … are performed and financed on a townwide basis (1989 Opns St Comp No. 89-61, p 135; 1980 Opns St Comp No. 80-334, p 98; … 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… whether or not they received moneys during the month for which they are reporting. You ask if acting village justices … Office of the State Comptroller for those months during which they did not preside as a village justice and during which they received no moneys for which they are required to …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to … repair and maintain the private water lines of an outside consumer of the village water system (see 1980 Opns St Comp … may accept dedication of private water lines of an outside consumer of the village water system which are located …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… membership dues, foreign fire insurance tax proceeds (see Insurance Law, §§9104, 9105) and the proceeds of fire department fund raising activities (see General Municipal Law, §204-a) belong to the fire department and not the village (see, e.g., 1991 Opns St Comp No. 91-12, p 32). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… of the small business must certify the business meets the definition of “small business” applicable to section 179-f. … to question the certification of a business as meeting the definition of small business. Businesses must support such … for the purpose. Any business determined to not meet the definition on the date of invoice must return to the paying …
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
… AND POLICIES The Statewide Financial System (SFS) requires Business Units to enter a unique Invoice Number on each … voucher. The SFS has validations that will help prevent Business Units from processing and paying duplicate invoices. … With few exceptions, as described later in this section, Business Units should use the invoice number on a vendor’s …
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)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were … place the available budget on the new project. Note: For all old NYS01 projects, the project budget should equal … On March 31 2022 all NYS01 Project IDs that were linked to a customer contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCUNY Bulletin No. CU-771
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, …
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
… Office for People With Developmental Disabilities (OPWDD) is providing effective oversight of Family Support Service … two fiscal years ended December 31, 2016. Background OPWDD is responsible for coordinating services for New Yorkers with … do not provide guidance to the regional staff for when it is appropriate to request supporting documentation for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsSeized Assets Program
… seized assets and whether it obtains the requested share from forfeited assets. This audit covers the period of April … being used to conduct criminal activity, are the proceeds from a criminal activity, or were purchased with the proceeds … seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to enhance law …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Aspects of Discretionary Spending
… its core purpose and objectives. The ABO added that it is particularly important for the board to develop policy on … the risk that not all Authority discretionary spending is necessary and appropriate for the mission of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingControls Over Revocable Consents
… 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 revocable … the City of New York (Rules). The Office’s review process is guided by the Rules, Chapter 14 of the New York City …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsLead Poisoning Prevention Program
… adequate oversight of the Lead Poisoning Prevention Program. Our audit covered children identified with elevated … local health departments through March 19, 2019. About the Program Lead poisoning poses a major health risk to children. … for administering the Lead Poisoning Prevention Program (Program). The Program, designed to develop and …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBedford Central School District – Medicaid Reimbursement (2025M-43)
… mailing consent-to-bill forms. Requiring providers to log session notes. Using the District’s IEP software …
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)
… in the Business Office, including the Purchasing Agent who is responsible for authorizing the expenditure of …
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
… expect from the oil and gas majors," said Edward Mason, Head of Responsible Investment for the Church Commissioners. …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases School District Audits
… excess surplus fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1119
… Plan. Time Entry Earnings Codes Description D3P 11-12 PEF DRP Repayment D3M 11-12 MC DRP Repayment D3F 11-12 SCF DRP Repayment Agency Action - Determining Repayment Amount …
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
… Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 who also reside in one of the following … 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, …
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 … for the homeless. Households benefitting from rental assistance or public housing typically must meet certain … of household income. Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance