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Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Credits and Deductions Setup Tool (Excel Users Only)
This job aid shows you (a participating organization) how to use the Credits and Deductions Setup Tool to create a pipe-delimited .txt (text) file to be uploaded into OSC’s Secure File Transfer Services Interface.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-create-setup-file.pdfPost Retirement Reporting Page How-To Guide
This guide shows you (as an employer contact with the Employer Reporting Submitter, Employer Reporting Uploader, Payroll or Personnel Security Role) how to report retirees using the Post-Retirement Reporting page in Retirement Online.
https://www.osc.ny.gov/files/retirement/employers/pdf/post-retirement-reporting-page-how-to-guide.pdfOpinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to dissolve a lighting district); (authority of corporation to sign petition to dissolve district); … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… remain and expand in the state and has supported nearly 4,000 jobs. The state public pension fund is investing in New … another great example of what can happen when you connect a talented group of founders with private equity …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: Get Your Money Back!
… Funds Workshop Levittown Public Library 1 Bluegrass Lane Levittown, NY Nassau June 23, 2025 6:00 p.m. – 7:30 … West Islip Public Library Community Room A 3 Higbie Lane West Islip, NY Suffolk NYC June 24, 2025 2:00 p.m. – …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 89-7
… (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; … board may not pay the members of the board of assessment review compensation in excess of their salaries for meeting … is required to pay the members of its board of assessment review compensation in excess of their salaries because the …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Opinion 89-13
… -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used equipment from private entity) GENERAL MUNICIPAL LAW, §103(6): A municipality may purchase surplus … Whether secondhand equipment of a private entity or a municipality of this State …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-27
… education paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the State Comptroller within one year of the date of the order or judgment. You ask whether the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Opinion 95-1
… and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance (municipality's responsibility to pay health …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Opinion 94-31
… Board of Education v Associated Teachers of Huntington, Inc., 30 NY2d 122, 331 NYS2d 17; cf. Board of Education v …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 2001-10
… submitted for payment for the provision of goods and services. Town Law §118 relates to the form of claims against … submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… District Attorney David Soares and the New York State Police today announced that Alayne Bertolino pleaded guilty to stealing more than $240,000 in New York state pension payments made to her deceased father. “This case … District Attorney David Soares and the New York State Police for their partnership with my office’s Division of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksPublic Authorities
… Public authorities are public benefit corporations created to further public interests. They develop, operate and … transit and schools. In addition, these entities are used to fund or support local government infrastructure, such as … budget process, while others rely on State appropriations to fund operations. Unlike traditional State agencies, many …
https://www.osc.ny.gov/public-authoritiesXII.8.D Contract Assignments and Sureties – XII. Expenditures
… The Business Unit will use the new contractor’s Vendor ID and the new Contract and Purchase Order Numbers for … Surety Takeovers Under a surety takeover, the existing Vendor ID, Contract Number and Purchase Order number will … please refer to Section 9.C - Reissuing or Cancelling a Vendor Check of this Chapter. After surety takeovers become …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesRiverhead Central School District – Financial Operations (2025M-64)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64