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Opinion 92-51
Whether an industrial development agency IDA may reimburse members of the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … managed. Adequate oversight includes ensuring that Company officials maintain comprehensive records, … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Agencies Bulletin No. 1076
… by the change. Instead the following message will appear only once, upon saving the transaction. In order to prevent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1076-changes-position-management-update-incumbent-processDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New York State Comptroller Thomas P DiNapoli The audit identified some exceptions and recommended better monitoring and corrective actions
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Agencies Bulletin No. 2209
… processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed … the 2023 – 2026 Agreement between the State of New York and the Public Employees Federation (PEF), provides for an … processing of the April 2024 Increases to Location Pay and Location MidHudson Pay and provide instructions for …
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 Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … balance and reserve policies. Therefore, the board lacks important tools to project current and future operating and … Furthermore, officials’ continued practice of using debt to pay for recurring costs is imprudent. The review …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentScarborough Fire District – Board Oversight (2025M-117)
… it prevents the Board, taxpayers, the Office of the State Comptroller (OSC) and other interested parties from … investment policy or procurement policy, as required by New York State General Municipal Law (GML). Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Objective To determine whether the Adult Career and Continuing … Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment … To determine whether the Adult Career and Continuing …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1993
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … in Bargaining Unit 05 on: 04/01/2020 are eligible to receive the 2019-2020 PEF OFPC Uniform Maintenance Allowance, 04/01/2021 are eligible to receive the 2020-2021 PEF OFPC Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Issues Report on Public-Private Partnerships
… the authority of the state to enter into public-private partnership (P3) projects or goes forward with private … the authority of the state to enter into publicprivate partnership P3 projects or goes forward with private …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Agencies Bulletin No. 1831
… of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021. Affected Employees All employees … (365 day rate). Effective Date(s) The Factor Change for Fiscal Year 2020-2021 will be processed using the … OSC Actions Job Data After payroll processing is complete for Pay Period 1, OSC will insert a row on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… more effectively and help ensure that funds are not only safe but also available when needed. This structured …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69SUNY Bulletin No. SU-234
… Purpose To notify SUNY agencies of the new SUNY Police eligibility for the Police and Fire Retirement System (PAF) and provide instruction for transferring employee enrollment from the New … University Police Officer titles hired under Section 355 of the Education Law in Bargaining Units 08, 13 and 31 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andOversight of the Pesticide Reporting Law
… Purpose To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) … information received under the Pesticide Reporting Law for the period January 1, 2013 through December 31, 2015, … To determine the accuracy and completeness of the Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… E-ZPass New York Customer Service Center (NYCSC) accepts only two (one front and one rear). The vendor capturing the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsComptroller DiNapoli Releases School District Audits
… fund. The audit recommended that the board develop a plan to reduce fund balance by financing one-time expenditures, … However, when the superintendent signs the certification form he does not date the signature; thus there is no way to … not fully disclosed detailed internal cost information and how operating costs are allocated to the school. As a result, …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1729
… the authority for the exemption or tax rate. The only exemption codes that apply to the types of payments made … in the Federal Tax Data page. Box 6 Net Income This box is only populated if there is an amount in box 5. Box 7a Federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholding