Search
XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… of banking services and collateralization of accounts. It is the policy of OSC that all state agencies obtain the most … for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of state bank … control of any state officer or board. This includes, but is not limited to: agency revenue collection accounts, cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewOpinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… and maintenance of the vehicles. An ambulance district is governed by a town board (board). The District, which is an administrative unit of the Town, is governed by the Board. Therefore, it is essential that the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Avoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followImplementation of Selected Aspects of the Climate Mobilization Act
… label (energy efficiency label) in a conspicuous location near each public entrance of the building, within 30 days of … display an energy efficiency label in a conspicuous area near each public entrance so it is visible to the public. DOB … to verify that an energy efficiency label is posted near each public entrance, so it is visible to the public. …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actOpinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the construction, reconstruction, … of principal and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… (IID) in their vehicles, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Ignition … to the vehicle’s ignition system and prevents the car or truck from starting if the operator’s blood alcohol … to run a DMV check to determine whether the probationer’s driver license was previously suspended or revoked, and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksGreenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Glen Cove City School District – Information Technology (2025M-144)
Did Glen Cove City School District District officials adequately manage nonstudent network user accounts
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the … Shorefront officials told auditors the company did not pay the prevailing wage rates because workers would lose …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St Comp 1966, pp 581 and 636; 25 Opns St Comp 1969, p 337; 1979 Opns St Comp No. 79-919, p … for the excess amount to be expended for the project (25 Opns St Comp 1969, supra ). Of course, since the original …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 89-17
… p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we … reserve fund established pursuant to that section. Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds … (1-a) without voter approval. Because of chapter 588 expressly authorizes school districts to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Scarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Opinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 91-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire district … apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Mandatory vs. Optional Membership
… the application is immediately forwarded to us. All New York State employees or employees of participating employers, … is optional. Employers must, at the time of hiring, notify new employees, in writing, of their right to membership in …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipCUNY Bulletin No. CU-746
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-746-2022-professional-staff-congress-psc-2-general-salaryCUNY Bulletin No. CU-721
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salary