Search
Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionSouthwestern Central School District – Claims Audit (2025M-34)
… audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the Program The audit of … avoids the appearance of a conflict of interest that would result from the appointed claims auditor reviewing their own …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34CUNY Bulletin No. CU-359
… source. CUNY has requested that these employees be moved to the PayServ system effective December 31, 2008. Affected … the chart below. For all other titles, the Salary Plan is CNY. C28 EOC Lecturer Doctoral Schedule C32 EOC Assistant to … C33 EOC College Laboratory Technician C27 EOC Lecturer AJC/CNY EOC Adjunct College Laboratory Technician AJC/CNY EOC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsLawrence Union Free School District – Financial Management (2025M-115)
… our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, 2025 to review the … costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date … a result, the district did not realize revenue totaling up to $42,330. Marion Central School District – Procurement … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 288
… must be returned to the employee so they can complete a new card or authorize the deduction for the Federated Fund … to start or change a Federated Fund (SEFA) deduction may do so by completing a new authorization card. A payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignNorth Brookfield Fire District – Board Oversight (2026M-2)
… non-compliance. As of September 30, 2025, the District had two bank accounts with combined cash balances totaling … the Office of the New York State Comptroller (OSC). As a result, the Board had insufficient information to properly … records for the District’s reserve bank account, which had a balance of $89,529. Provided budget-to-actual reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit released today by State …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for … should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the … gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned property after …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of … P DiNapoli today announced his office completed audits of the Town of Bolivar Circleville Fire District Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… in September 2022. Miele was arraigned before Judge Christopher Pelchar in the Village of Elmira Heights Court …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission to the Comptroller for audit
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli: Read the Fine Print on Your New Gift Card
… new card, or an old one you recently found, helps to get a replacement card if it’s ever lost and also helps you recover … Credit Card Accountability Responsibility and Disclosure Act of 2009, many types of retail gift cards sold after … money and visit www.osc.state.ny.us . Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… York State’s Child/Teen Health Plan. A multidisciplinary team of medical professionals is available through each …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTuition Assistance Program – Wagner College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State … with the Education Law and the Commissioner of Educations Rules and Regulations when certifying students …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDual Employment
… Purpose To determine whether Office of Mental Health (OMH) employees who are dually employed at other State or City agencies are … mission is to promote the mental health and well-being of all New Yorkers, focusing on providing hope and recovery … To determine whether Office of Mental Health OMH employees who are dually employed at …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0