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Opinion 99-2
… would be subject to competitive bidding requirements if it is known or reasonably expected that the competitive bidding … monetary threshold for purchases will be exceeded. If it is not known or reasonably expected that the competitive … with its procurement policies and procedures. This is in reply to your letter concerning competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 96-22
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… as temporary federal aid is spent down, according to an analysis by State Comptroller Thomas P. DiNapoli. Earlier in …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Rural Counties Face Shortage of Health Professionals
… Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people live … primary care physicians per 10,000 people – a ratio that is less than half that of the state (8.1) and the U.S. (8.4) … to 10,000 population ratio of the 16 rural counties is 0.4 – meaning there is roughly one OBGYN physician for …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsState Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Attica Central School District , Clarence Central School District , Franklin Square Union Free School … Board and district officials have not effectively managed fund balance and have allowed reserve balances to accumulate …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Opinion 2001-14
… Municipal Law. Therefore, a member of a town board, who is also employed by a village located partially within the … equipment in the event that the town's highway department is unable to perform the mechanical repairs. 1 Pursuant to … benefits. We are informed that the individual in question is paid by the village on an hourly basis and works a set …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York City’s Uneven Recovery: Mothers in the Workforce
… virus. Nationally, mothers in the workforce experienced a larger increase in unemployment than fathers. While New … trend initially, in 2022 the previously strong job gains for women with children slowed compared to their male … the City faced an elevated rate of 5.7 percent, driven in part by a large number who are actively looking for work (see …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceContributing Toward Your Retirement – Police and Fire Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your retirement benefits, but may elect … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits …
https://www.osc.ny.gov/retirement/publications/1513/contributing-toward-your-retirementContributing Toward Your Retirement – En-Con Police Officers Plan
… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 member covered by Article 11 benefits, you are not required to contribute toward your retirement … System. These contributions, plus the interest they earn, will provide you with an annuity when you retire. Tier …
https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirementSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsContributing Toward Your Retirement – Career Plan
… plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not … plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not …
https://www.osc.ny.gov/retirement/publications/1642/contributing-toward-your-retirementContributing Toward Your Retirement – New Career Plan
… plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not … plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not …
https://www.osc.ny.gov/retirement/publications/1515/contributing-toward-your-retirementTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… established the Board of Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority to manage approximately 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … were engaged to provide maintenance for the District’s vehicles, upgrade the security system, and service the … whether Board members are ensuring compliance with their own purchasing policy when approving the claims vouchers for …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting practices and enhance its oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson … Comsewogue Public Library Cash Disbursements and Procurement 2013M316 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Newark School District Public Library – Board Oversight (2014M-54)
… August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Utica City School District – Financial Condition (2013M-341)
… March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of Education, which consists of … of the ensuing year’s appropriations). Although this is an improvement from the prior year, the District has very …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341