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Opinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. … or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-37RFP#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”)
… information as it becomes available, is available for download through the following links: Request for Proposals …
https://www.osc.ny.gov/procurement/rfp0005Unified Court System Bulletin No. UCS-130
… regarding eligibility, employees may contact the Empire State Planning Group by telephone, toll free, at (877) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkEquine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our initial audit … rules and regulations designed to promote the health and safety of equines at New York State racetracks. We found that … to improve its practices to promote equine health and safety. However, we determined the Commission could better …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followGates Fire District – Audit Follow-Up (2024M-10-F)
… plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … finances and addressing future operating and capital needs. The Board’s ability to assess the effect of current operations on long-term financial needs was hindered by inaccurate and inadequate financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fNew 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-followOpinion 90-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Powers and Duties (payment out of money paid into court) CIVIL PRACTICE LAW AND RULES, §§2105, 2607: CPLR 2105, … papers to be certified by an attorney, does not apply to court orders submitted to a county treasurer under CPLR 2607 …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 90-61
… 1986 Opns St Comp No. 86-53, p 89; see also Municipal Home Rule Law, §10[1][ii][d][3], which precludes a town from …
https://www.osc.ny.gov/legal-opinions/opinion-90-61DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … have written procedures for reconciling the water produced by the town’s water system with the water billed to the … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataMaximus, Inc.
… Purpose The objective of our examination was to determine whether the … of Health (DOH) followed the proper procurement procedures when officials directed Maximus, Inc. (Maximus) to purchase … The objective of our examination was to determine whether the Department of Health DOH …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fComptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Allegany , Baldwin Public Library , Town of Charleston , Comsewogue Public Library , Endwell Fire District , Lily Dale Volunteer … did not maintain diesel fuel inventory records. Baldwin Public Library – Payroll (Nassau County) Auditors found the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … P DiNapoli today announced 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-auditsOpinion 91-16
… however, generally connotes items such as illustrations, maps, pictures, and varying arrangements of lines of unequal …
https://www.osc.ny.gov/legal-opinions/opinion-91-16XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in … Only the Office of the State Comptroller can close a contract in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsSelected Performance Measures (Follow-Up)
… (Metro-North), Long Island Rail Road (LIRR), New York City Transit (Transit), and MTA Bus Company (MTA Bus). (The latter four are … to government oversight agencies such as the Federal Transit Administration (FTA) for inclusion in its National …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOpinion 89-20
… any county to establish a county board of ethics to render advisory opinions to officers and employees of … board of ethics. Therefore, the local board would render advisory opinions pursuant to written request of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Comptroller DiNapoli Releases Municipal Audits
… that were not deposited in a timely manner, up to six weeks after receipt. ### For access to state and local …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1167
… Purpose To ensure use of the revised Direct Deposit Form for NYS employees and advise current participants in the Direct Deposit program of the revision to the Personal … To ensure use of the revised Direct Deposit Form for NYS employees and advise current participants in the Direct Deposit program of the revision to the Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-deposit