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Opinion 92-41
… concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 … roads, walks, places and avenues are narrower than the width of highways required by statute (see Highway Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Security Self-Assessment – Information Technology Governance
… Likewise, if only a small handful of computer users have received IT security training, the governing board … as well. Some questions are followed by a suggested step you can take to verify and better understand the answer … For example, if the inventory of computer hardware does not include any laptop computers, yet you have observed staff …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the … Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… including the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive year, … Auburn, Buffalo, Corning, Long Beach, Rochester, Syracuse, Watertown, White Plains and Yonkers, experienced …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentPreparing and Applying for Retirement
… current to ensure you receive the tax information, news, correspondence and statements we send you. Get email …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementEnglish Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli Announces State Contract And Payment Actions For October 2015
… on his commitment to added transparency via his Open Book New York website. Major Contracts Approved Department of … intelligence and human capital management applications. New York State Police $154,200 lease with SG Chappaqua B LLC … Technology Services $102,000 to KPMG LLP for independent validation and verification services. New York State Assembly …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015DiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a report released today by State … as local revenues have been under significant pressure in recent years," DiNapoli said. "As 2018 unfolds, local … federal tax changes on this spending is the great unknown in this equation." DiNapoli's report found the increase in …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013Selected Safety and Security Equipment at Subway Stations
… includes Closed Circuit Television (CCTV). CCTV is a TV system in which signals are not publicly distributed but …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsState Agencies Bulletin No. 1976
… 2022. An additional deferment is also available to CUNY (NYT TDA code 414 only) employees qualifying for the 15year … reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … . The effective date, labeled as the Deduction Begin Date on the Savings Plans panel, should always be the first day of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaEligibility, Your Vested Benefit and Filing – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingEstimated Invoice
… invoice in November. Payment will be due by February 1, 2026, or you will have the option to pay a discounted … who need to view billing information. (Return to Top) Understanding Your Estimated Invoice 1 Your estimated … Example: $90,616,790 - $89,969,817 = $646,973 (Return to Top) When Graded Payments are Required or When You Can …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceNYS Comptroller DiNapoli Announces Coal Investments Under Review
… to respond. The Fund will evaluate each company’s strategies for moving away from coal mining against minimum … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewGraded Rates – Contribution Stabilization Program
… How graded rates for the NYSLRS Contribution Stabilization Program change …
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to sensitive … the former employees left the District 13 years ago. Limit student information and financial application access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentXII.6.L Replenishing an Advance Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction … for instructions on how to submit a regular voucher. Business Units must use the account code that correlates to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChautauqua County – Financial Condition (2023M-111)
… routinely monitor the District’s financial operations or take appropriate actions to maintain the District’s fiscal … by a total of $1.6 million, an average of $410,000 or 29 percent each year, from 2019 through 2022. Did not …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… totaled almost $751 million, an increase of 20.6% – or $128 million – over August of 2021. Most counties saw at … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… frames and officials could not support that they met all drill requirements. Officials also did not file the required …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits