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Social Media Use Policy
… misleading. Content that promotes or represents violence. Sexually explicit content or links to sexually … predisposing genetic characteristics, marital status, or domestic violence victim status. Content considered abusive, bullying, …
https://www.osc.ny.gov/help/social-media-use-policyCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 … the last filed AFR, for fiscal year 2019, was filed 122 days late. The report includes five recommendations that, if … report must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Avoca Central School District – Procurement (2025M-29)
… School District (District) officials make procurements in accordance with statutory requirements and District … school district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
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)
… appropriations by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 … appropriations by an average of $13 million 9 percent per year or a cumulative total of approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mOpinion 2002-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the board's determination must be recorded in the county clerk's office and filed with the State Comptroller within … The board must cause a copy of the order, certified by the clerk, to be published at least once in the town's official …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal sewer project connected with … for and at the expense of such municipality, any work of construction or reconstruction, including the removal and …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple … Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts Subject to OSC … Audit ID in the SFS will change (because the Business Unit and/or Department ID will change) this will NOT require a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCost-of-Living Adjustment
… payment option, even if you selected a different option at retirement. Because the Single Life Allowance pays the … will receive a notice of the change to your net monthly retirement benefit by mail at the end of September. It will … previous and new monthly amounts for your COLA, your net retirement benefit (the total pension payment amount you …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentCUNY Bulletin No. CU-694
… University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are affected. … the December 2020 biannual payment for campus security titles and the December 2020 annual payment for nursing titles. Effective Dates The payments will be effective in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the Supervisor did not … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22June 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to … they can still be advance refunded, but the escrow account is established to pay debt service on the refunded …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were … An audit of Social Adult Day Care SADC …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli Announces New $7 Million Investment in Northern Ireland
… today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by Kernel Capital, was … today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 89-29
… exchange of property rather than an outright sale of its land. This is in reply to your letter in which you ask … exchange of property rather than an outright sale of its land. The authority for a village to exchange property with …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 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 -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Rural Counties Face Shortage of Health Professionals
… an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally … such as incentivizing the training of new healthcare professionals to serve in rural New York through loan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Budget Financial Plan, the most recent plan available. The decline was primarily in the Personal Income Tax (PIT). “The … and work to put the state on a sustainable fiscal course.” Decline in Projected Revenues Based upon DOB’s most recent … concentrated in the PIT reflecting an estimated 26% decline in Wall Street bonuses, the volatility in the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budget