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Opinion 94-10
… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, §§119-o, 239-o: A town …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Hyde Park Fire and Water District – Procurement (2025M-31)
… the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … the Hyde Park Fire and Water District District Board of Trustees Board procured capital assets goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Seized Assets Program
… proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit … requested share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. … and what it actually received totaled about $1.4 million. In one instance, the Division received $840,000 less than it …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … CUNY Central Office employees (mostly Vice Chancellors). Key Findings Most of the $125,410 in travel expenses we … from calendar years 2008 through 2011 is questionable. Key Recommendations Improve the control environment over the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … the possible tax implications of travel and work locations for one of the three employees. In total, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … travel practices the Department had identified associated with this employee. Key Findings Travel expenses totaling … for three employees, we identified numerous problems with travel practices and related expenses that we attributed …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of the 10 employees, … in the area of fuel costs. Key Findings Expenses for nine of the 10 University employees selected for review …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 2002-5
… LAW §11.00(a): A town may provide in its proposed budget an appropriation of an amount to be funded by real property tax and to be paid … provide in its proposed budget for the next fiscal year an appropriation, to be funded by real property tax monies, … a town may provide in its next fiscal year proposed budget an appropriation funded by real property tax monies for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS … at request of adjacent property owners based solely on highway failing to meet qualifications for designation as … of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway may not be designated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers for the sale of village real property based upon a determination that … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingHammond Fire District – Board Oversight (2024M-151)
… Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the District’s financial … and completed required training. Key Findings The Board did not adequately monitor financial activities. … Determine whether the Hammond Fire District District Board of Fire Commissioners Board adequately monitored the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Opinion 2006-2
… is required (Town Law §§193, 194, 209-d, 209-f). In the case of an article 12 district, the proposed maximum amount … only after the public hearing on the increase and, in the case of an increase pursuant to section 209-h, after the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2007-2
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of); (authority to charge … all or a portion of the types of expenses connected with elections and matters preliminary or relating thereto that, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Enroll in the Vendor Self-Service Portal
… Vendors registered with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the status of invoices, purchase orders and payments, submit … Vendors registered with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalState Agencies Bulletin No. 1369
… record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … contribution amount will increase from $17,500 to $18,000 for 2015. An additional deferment is available to employees … in addition to their regular contribution amount for a combined total contribution limit of $24,000 in 2015. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1369-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1347
… Purpose To explain why the Retirement Plan check box in Box 13 of Form W-2, must be … Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every … employee who is either: Covered* by an employer provided retirement plan or An active participant for any part of 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 816
… to receive Pre-Shift Briefing adjustments. Effective Date(s) Beginning in Pay Period 2 Agency Actions Beginning in Pay … earned in FY 2007-08. If necessary, contact the employee’s previous agency to confirm the Pre-Shift Briefing amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/816-new-query-identifying-employees-bargaining-units-61-and-91-eligible-pre