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Opinion 2002-8
… of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's … the town board of any town determines it to be in the public interest, the town board, on its own motion after …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8CUNY Bulletin No. CU-694
… Purpose The purpose of this bulletin is to provide agency … City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … . In addition, a memorandum dated October 1, 2020 from Carmelo Batista, Jr. University Executive Director of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAvoca Central School District – Procurement (2025M-29)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … – February 20, 2025 Understanding the Program Generally, school district (district) purchases should be made in the … The CAP should be posted on the District’s website for public review. 1 The piggybacking exception allows a district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) … districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … ($5.6 million) were for special education instruction. From fiscal years 2019-20 through 2022-23, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… host site when you visit a social media site. Information (photos, videos, messages, etc.) you share with or post to our …
https://www.osc.ny.gov/help/social-media-use-policyJune 2002: Advance Refunding Bonds
… What are a "current refunding" and an "advance refunding"? In a current refunding, the proceeds of the refunding bonds … are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are issued "in advance" of the actual redemption and placed in an escrow …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsCUNY Bulletin No. CU-370
… Purpose To explain the procedures for processing payments for CUNY faculty who … Work may be performed in any facility, but must be paid from the college where the employee is employed on a … : If the employee is Active in another record, set up an OVP in the Active record. Example : If the start date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, … Office of Mental Health – Maximizing Incentives for Individuals with Disabilities (Follow-Up) (2023-F-33) The … that DOL did not follow its wage investigation procedures for some of the cases reviewed. Auditors also identified …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… checks that are mailed to the vendor through the United States Postal Service. Two-day ACH payments are electronic … date or Net Due date on the voucher. Two-day ACH is the preferred payment method because it is the most efficient and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsOpinion 97 - 12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli Releases Municipal Audits
… , Town of Clarkson , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire … is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … accounts belonging to village officials. Orleans County – Court and Trust Funds (2014M-043) The records maintained by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel … (NI). The fund, managed by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to … growth. “We’re pleased to announce another investment in Northern Ireland’s dynamic economy that will provide a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… The growth is primarily due to transfer receipts, which account for more than 20 percent of personal income, well above the pre-pandemic share, and account for most of the quarter-over-quarter increase in …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 89-29
… Law nor section 1-102 of the Village Law require special public hearings or referenda for the acquisition or exchange … transactions to obtain the most beneficial terms in the public interest (1986 Opn St Comp No. 86-78, p 124 and …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time … of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed … in that section "shall prevent any political subdivision from performing any such branches of work by or through their …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) … over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 billion lower than projections in … the debt ceiling. The state has made progress in building up reserve funds, but policymakers need to carefully monitor …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… A new report by State Comptroller Thomas P. DiNapoli examined healthcare … York State Audit: Maternal Health … A new report by State Comptroller Thomas P DiNapoli examined healthcare …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsCity of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15