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Opinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: The following is a discussion of each public benefit corporation, public authority, not-for-profit corporation and … The following is a discussion of each public benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Agencies Bulletin No. 2395
… agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and … Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, lump sum payment in the amount of $750 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… and real assets (10.00%) and credit, absolute return strategies and opportunistic alternatives (5.48%). The Fund’s …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Agencies Bulletin No. 2254
… Leave (Reason Code of WCL, WDL, WPS). Employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase are not eligible for … Control-D report was made available for agency use on 07/18/2024 (Administration). This will give agencies time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveState Agencies Bulletin No. 1100
… Purpose To inform agencies of the new Earnings Codes to be used by the NYS Department of Civil Service to process imputed income transactions for the value of the employer contribution for health insurance … To inform agencies of the new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedOpinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … if the meetings are for the purpose of providing care and relief to disabled or indigent volunteer firemen and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… 21.00, 33.00, 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution authorizing the issuance of the bonds must be authorized by a two-thirds vote … it is clear that a town board may authorize the issuance of bonds to finance tax certiorari judgments, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Oversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2022-23 through 2024-25
This Report on Estimated Receipts and Disbursements for State Fiscal Years (SFY) 2022-23 through SFY 2024-25, issued pursuant to Section 23 of the State Finance Law, is intended to enhance analysis and discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-22-25.pdfInvesting and Protecting Public Funds Webinar Presentation
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-19-2022.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfDiNapoli Finds Schools Falling Short on Emergency Planning
… two schools suggested the formation of a communication platform to foster school safety communication and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the … Absent compelling justification the New York State Office of the State Comptroller OSC will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsCentral New York Regional Market Authority – Financial Condition (2024M-18)
… the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the … and the unrestricted net position declining to a deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did … the Central New York Regional Market Authority Board of Directors Board and officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18