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Opinion 92-36
… police district plans to petition the county legislature for authorization to install the E911 system for residents of the district. You suggest that the language … of every service supplier within such municipality to pay for the costs associated with obtaining and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 95-23
… may, in determining the form of vouchers to be presented for audit, permit the statement by the town officer whose … the form of vouchers presented to the town board for audit under section 118 of the Town Law. Specifically, … of itemized voucher, may determine that it is permissible for the town officer's statement to be based on his or her …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL … provides that the municipality or fire district is liable for all medical treatment and hospital care furnished during … Retirement and Social Security Law, §363), a retirement for disability incurred in performance of duty allowance (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-12CUNY Bulletin No. CU-342
… by the Professional Staff Congress (PSC) are eligible for annual Increments. Existing increment codes were not … ‘ 1198’ or ‘ 7798’ will replace Increment Code 25 or 30 for employees already at the 7 year step where the Max year … is not easily identified. Refer to “Agency Actions” below for further instructions. During normal processing of January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… proposal comes at a time of extraordinary challenges for New Yorkers who are faced with rising costs for everything from food to shelter to gas,” DiNapoli said. … schedule of systemwide toll increases. The proposal calls for higher toll rates that would take effect on Jan. 1, 2024, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionOpinion 2005-9
… -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A … a school district or a BOCES who is elected or appointed for a term beginning on or after July 1, 2005, must, within … Law §2102-a[1]). The term “board of education” is defined for purposes of section 2102-a to include the governing body …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-68
… CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for subdivision approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval constitutes a "contract" with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-68DiNapoli Report Examines Troubling Child Poverty Trends
… Supplemental Poverty Measure (SPM). While OPM is the basis for calculating assistance for many social safety net programs, the SPM is a broader … among others. As these programs lapsed, the SPM rates for children doubled (and in some cases tripled) in all but …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 88-28
… opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official newspaper … to designate an "official newspaper". However, in order for a publication to be designated an official newspaper, the … not less frequently than once a week, and has been so for at least one year immediately preceding such publication …
https://www.osc.ny.gov/legal-opinions/opinion-88-28How to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedTravel Advisory No. 13
… Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle mileage is $0.725 and motorcycle mileage …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesPayroll Users Group Organizational Charter
… skill of NYS Payroll Professionals by: Serving as a forum for addressing issues of mutual concern; Seeking … and Identifying, prioritizing and offering resolution for issues of common concern. Develop and support the payroll … shall have a Chair and Vice Chair who will each serve for a term of two years. The Chair and Vice Chair shall each …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterState Agencies Bulletin No. 1969
… automatic processing of the 2021 Year End Adjustments for Members of the NYS Legislature, and to provide instructions for reporting transactions in Administration Pay Period 19C. … change during the year, the total earnings received for the year must equal the composite statutory salary, based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureOpinion 88-55
… Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising activities of village … and Duties (requiring submission of fire company books for audit); (requiring submission of report by chief of fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax … In addition, district officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Privacy and Links Policy
… which may be available to us when you access this website. For purposes of this policy, “personal information” means any … collection and disclosure of the information by the Office for the purposes for which the user disclosed the information to the Office, …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 91-33
… (maintenance by county treasurer of common bank account for separate bail deposits); (duty of superior court to … account); (maintenance of common bank account for separate bail deposits); (applicability of 2% bail fee to … must be deposited in interest-bearing accounts. Funds held for particular actions or proceedings may be pooled into a …
https://www.osc.ny.gov/legal-opinions/opinion-91-33DiNapoli Releases Economic Report on the Bronx
… I want to thank New York State Comptroller DiNapoli for releasing a comprehensive report shedding light on our … C. Riley . "I commend New York State Comptroller DiNapoli for issuing this comprehensive report that not only … faced prior to the pandemic but also key recommendations for the next steps of our recovery. We must be persistent in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxFederal Impact: Travel and Tourism to New York – Federal Funding and New York
… Residents of other countries travel to the United States for a variety of reasons: personal, business, education or … international travel to the state and nationwide. For New York, these restrictions have led to a decline in … (6.4 percent) fewer visitors in 2025 (See Figure 5); for all state parks in Western New York, there was a net …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… State Finance Unit Advisory Opinions for the Office of Operations and Supporting Documentation … State Audit and Litigation Litigation Files for the Office Advisory Opinions for the Division of State Government Accountability and …
https://www.osc.ny.gov/help/foil/records