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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-15
… Law, §328, authorizing counties to provide lighting of public highways, or portions thereof located outside of …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1964
… Purpose The purpose of this bulletin is to notify agencies of a new … stop payment, replacement, reversal, or exchange request in PayServ. Once requests have been approved, replacement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Agencies Bulletin No. 1977
… of a new Tier 6 pension plan including a VDC plan. ( See Payroll Bulletin No. 1256 ) Effective April 2013, employee … annual pensionable salary from two years prior. Note: Total salary should include pensionable salary from all … Dates Effective Administration paychecks dated February 2, 2022, and Institution paychecks dated February 10, 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention … Law, §204-a authorizes "fire companies" to engage in certain "fund raising activities" (see also, … §204-a[1][a][1]). The term "fund raising activity" as used in section 204-a means "a method of raising funds to …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… with PILOT distributions may cause officials and the public to have an unfavorable view of future AIDA projects … We encourage the Board to make the CAP available for public review in AIDA’s offices. … The Board and AIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases … and fraud, while allowing interested vendors a fair and equal opportunity to compete. Whether using formal …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit Period July 1, … report. The CAP should be posted on BOCES’ website for public review. 1 Noncomponent districts are other participating school districts that use and pay for the costs of services …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1256
… of New York. This Legislation authorized the creation of a new Tier VI pension plan that included a Voluntary Defined … the plan, permitting eligible non-SUNY and CUNY employees to enroll in the VDCP with SUNY acting as the plan … acting as the Third Party Administrator. This bulletin is to notify agencies of the new retirement option available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 92-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on … the giving of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also … submission of written applications. A license fee imposed in the exercise of police powers may only be such amount as …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… consent of the department, company and squad, and after public hearing, may authorize the squad to furnish general … see also Not-For-Profit Corporation Law, §1402[e][3]; Public Health Law, art. 30; 1989 Opns St Comp No. 89-52, p … of the department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… approved 1,982 contracts for state agencies and public authorities valued at $5 billion and approved nearly 2 … Blind for call center services. $1.2 million with Insight Public Sector Inc. for the purchase of Tableau support and … LLC for renovation work at the former Albany High School Building in Albany County. $4.7 million with LeChase …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… approved 2,257 contracts for state agencies and public authorities valued at $8.1 billion and approved more … Education Department $1.4 billion in general aid to 487 school districts. $1 billion in excess cost aid to 62 school … Comptroller approved 2257 contracts for state agencies and public authorities valued at $81 billion and approved more …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … Guide to Financial Operations REV. 12/26/2023 … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 2001-9
… abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… New York State Comptroller Thomas P. DiNapoli today released an … warned, however, that existing constraints on the Fund’s staffing and compensation could have current and future … of the regulatory framework established by New York State Department of Insurance (now known as the Department of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Contract and Payment Actions in January
In January the Office of the State Comptroller approved 1485 contracts for state agencies and public authorities valued at $181 billion
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryContract Advisory No. 27
… payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … their designated bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An efficient and secure method of payment; A more …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts