Search
Opinion 2005-3
… is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used … Law §72-j [1]). 1 Section 72-j authorizes municipal corporations to construct and operate such garages, and … at large. For purposes of section 72-j, however, the term “municipal corporation” as used in section 72-j includes …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 88-40
… (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), (c),(h): (1) The respective governing boards of … for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction Contracts -- (propriety of … Whether a conflict of interest exists involving a fire district contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reports such a charge, a cash payment equal to one-half of the amount billed. You inquire whether this proposed … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 1968
… Campaign (FCC) Code, which appears on the authorization card, must be used as the Deduction Code. Cards that have … received from the vendors to add a row to the employee’s general deduction record. An error report of transactions … Data (Main Menu > Payroll for North America > Employee Pay Data USA > Deductions > General Deduction Data). Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… New York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from … for FY 2026 through FY 2028, which anticipate higher costs for items like social services, education and the … forecasted with revenue expected to be stronger and costs for asylum seekers expected to decline. Federal fiscal …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18DiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… important financial decisions in the future that could impact their long-term financial success and quality of life. There is no question that investing in financial … status.” Experts and researchers have also seen positive outcomes of financial literacy education in Georgia, …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… implement control systems to make sure better production and delivery information can guide investment … produced. Controls to avoid errors in transferring daily production records to monthly reports. Sufficient production records for extended periods of time. Water …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemComptroller DiNapoli Announces State Contract & Payment Actions
… his office reviewed 1,711 contracts valued at $6 billion and approved more than 1.7 million payments worth more than … rejected 175 contract transactions valued at $740 million and 791 payments valued at $1.3 million. As the state’s chief … officer, DiNapoli reviews contracts for all state agencies and certain contracts for state public authorities. He …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… group of PeopleSoft modules that includes Project Costing, Grants Management, and Customer Contracts. Agencies that have … group of PeopleSoft modules that includes Project Costing Grants Management and Customer Contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Agencies Bulletin No. 1998
… of the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records … the chart of accounts strings for agency position pools. There should be no disruption to PayServ system … list of Department Budget Table USA Rows for Position Pools that contain chart of accounts strings that will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCity of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… New York State Comptroller Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General … New York State Comptroller Thomas P DiNapoli Acting United States Attorney for the Northern District of New York …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… released the following statement today in advance of Amazon’s Annual Meeting on Wednesday, May 26, 2021, at 9:00 … have urged shareholders to support a resolution calling on Amazon to conduct an independent racial equity audit of its … discrimination, one year after the murder of George Floyd, Amazon continues to find itself accused of practices and …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-90-33IT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsChild Protective Services (2013-MS-5)
… if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse … The New York State Office of Children and Family Services (OCFS) oversees the child welfare programs that are … further abuse or neglect; and to provide rehabilitative services to children, parents and other family members. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Opinion 91-52
… regarding a proposed local law which would establish a "county residents job policy" for county contracts. In pertinent part, the proposal would require any bidder on a county construction project to certify that (1) at least 50% … Concerning a proposed local law which would establish a county residents job policy for county contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-52