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Opinion 90-47
… disputed the town board's designation of a private road as a highway by use and the highway superintendent's … the town shall provide for the defense of the employee in any civil action or proceeding in any state or federal court arising out of any alleged act or …
https://www.osc.ny.gov/legal-opinions/opinion-90-47City of Mechanicville – Records and Reports (2012M-162)
… February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances these services mainly through …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162State Contract and Payment Actions in January
… Comptroller approved 1,801 contracts for state agencies and public authorities valued at $1.7 billion and approved more than 1.7 million payments worth more than $12.5 billion. The office rejected 101 contracts and related transactions valued at $93 million and nearly …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on June 30, 2026 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersIdentifying Fiscal Cliffs in New York City’s Financial Plan
… Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … in full, going forward. While cliffs could extend past FY 2026, the tool only focuses on this period as it includes the … residual cliffs of $188 million annually beginning in FY 2026. Funding to support administrative overhead for …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planAccounts Payable Advisory No. 30
… Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, awards, … of claims, awards, judgments or settlement agreements, Business Units must charge the appropriate account code … are advised of new procedures required when submitting a request for payment based on an award or a non-judicial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide … Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - … of the agency, that the agency has sufficient internal controls over the payment process to ensure claims are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure … The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents … maintained appropriate financial records, the Board does not provide adequate oversight of Company financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … Putnam County Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … duties or implement compensating controls. Verify that the list of unpaid water rents is complete and accurate prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207DiNapoli: Long Island Woman Arrested for Stealing Deceased Father's NYS Pension and Medicare Benefits
… Attorney Donnelly for her partnership in ensuring justice is served.” When Dal-Bo’s father retired from the Town of … Court before Judge Ryan Cronin. Her next court date is scheduled for July 6. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-long-island-woman-arrested-stealing-deceased-fathers-nys-pension-and-medicare-benefitsTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … Board of Fire Commissioners (Board), responsible for the general management and control of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Opinion 89-52
… within the county. 1987 Opns St Comp No. 87-55, p 83 is clarified. This is in reply to your letter concerning the establishment of … coordinator for a county. You indicate that the county is contemplating the appointment of an EMS coordinator who …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… with Conduent State & Local Solutions Inc. for E-ZPass NY Customer Service Center systems and license plate owner … County. $59.6 million with Faneuil Inc. for E-ZPass NY Customer Service Center operations services. Department of … million for gaming revenue distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… The New York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with … “As the financial capital of the country, New York City is a natural hub for venture capital investing and the latest … The New York City metropolitan area is the second largest market for venture capital VC funding …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalPayroll Improvement Project Bulletin No. PIP-016
Payroll Improvement Project Bulletin No PIP016
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92State Contract and Payment Actions in July
… County Paving & Construction Inc. for 7.6 miles of asphalt concrete resurfacing on Route 17 in Sullivan County. … $2.4 million with Concrete Applied Technologies Corp. for asphalt milling and resurfacing on Route 18F in Niagara …
https://www.osc.ny.gov/press/releases/2021/08/state-contract-and-payment-actions-julyOpinion 88-9
… on behalf of the district. You state that the parcel is needed for an anticipated enlargement of the district's … to increase or improve the facilities of the district is such an authorized purpose (Town Law, §§202-b, … the approval of the board of commissioners, the town board is required to cause a map and plan of the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 96-21
… control district which was damaged by coastal storms. This is in reply to your letter asking whether the procedures of … control district which was damaged by coastal storms. It is our understanding that the town beach erosion control … out its purpose. When a beach erosion control district is proposed to be established by petition, the petition may …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … a robust cybersecurity measure fosters a culture of security awareness among staff and students. Continuous … often caused by human error. By prioritizing the security of IT assets, schools can protect sensitive information, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025m