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SUNY Bulletin No. SU-342.1
… Leave program for Management/Confidential employees in the professional services of SUNY’s State-operated campuses, hospitals and other pertinent … Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3421-suny-paid-parental-leave-fullCompliance With School Safety Planning Requirements (Follow-Up)
… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfOpinion 94-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Powers and … state the views, opinions or positions of such individuals on matters involving the board on which they serve. Moreover, … NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d 434, lv den 78 NY2d 862, 578 …
https://www.osc.ny.gov/legal-opinions/opinion-94-5SUNY Bulletin No. SU-342.2
… taxable gross and are subject to all employment and income taxes. Questions: Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullTown of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… of Islip Board members. During 2013, the Agency reported 89 projects with active agreements, 70 of which generated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followOpinion 89-6
… However, this statute does not expressly state who is to be the ultimate recipient of those funds. In Goodman v … treasurer, they rarely indicate the governmental body that is to receive title to them or for whose benefit they are to be applied. It seems clear that the ultimate recipient is the one to whom payment is to be made. Consequently, we …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 95-17
… out of the town general fund (Opn No. 88-33, supra ; cf . Town Law, §§57, 209-r, which provide, in certain … a district could not gratuitously convey land to a town; cf . Town Law, §208, which provides for the joint … to a sewer district in the town without consideration ( cf . 1990 Opns St Comp No. 90-1, p 1). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-17DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… need to be watched closely by the state so patient care is not jeopardized, nurses are not overworked and employers … not have set time frames for investigating complaints. It is DOL's practice to combine complaints and investigate them … of changes as a result of the audit. The full response is included in the audit. Read the report or go to: …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… highlighted in a report . DiNapoli launched FSMS in 2013 to evaluate local governments’ financial indicators, … The system’s fiscal stress scores provide an early warning to local officials about potential fiscal issues and give the … highlighting lessons learned over the past decade. An online interactive visualization released with the report …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesUse of State Appropriations
… April 2012 through March 2016. Background The Foundation is a public authority, located in Canandaigua, which supports … industry through research, promotion, and education. It is governed by a Board of Directors, most of whom are … commitment to leverage State money. Although it is only required to obtain outside funding equal to what the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… for its residents, vacationers and other visitors from near and far," State Comptroller DiNapoli said. "Thanks to …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-schemeCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… of funds, comply with reporting requirements and maintain public trust. Accurate and timely records are essential for establishing financial … of fire commissioners and taxpayers, and the protection of public funds. The District’s average annual budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… still reigns. The transition to a lower carbon future is underway; it is inevitable; and it is the direction the rest of the world is headed. If news …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementOpinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… law reforms indicates significant declines in felony drug arrests, indictments on felony drug charges and prison … as shown in Figure 6. 4 FIGURE 6: New York Felony Drug Arrests, Drug Indictments and Drug Commitments, 2010‑2019 (at year end) Year Felony Drug Arrests Drug Indictments Drug Commitments 2010 34 12.5 3.8 …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingContinuing Crisis: Drug Overdose Deaths in New York
… rise in opioid-related deaths, which grew by almost 300 percent between 2010 and 2020 to comprise 85 percent of … Orange 450 111 404,525 Ulster 200 109 182,951 Dutchess 300 101 297,112 Monroe 750 99 755,160 Rockland 325 96 339,227 … Lawrence 100 93 108,051 Jefferson 100 86 116,295 Suffolk 1,300 85 1,526,344 Broome 150 76 197,240 Queens 1,625 70 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-york