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New York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfEnding Your Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment” means paid service as an officer or employee with an employer that participates in the New York State and … Basic Plan with Increased TakeHome Pay information for PFRS Tier 1 2 3 …
https://www.osc.ny.gov/retirement/publications/1511/ending-your-membershipContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementTier Status – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 11 5 and 6 members under Sections 370a 371a and 375 Tier Status …
https://www.osc.ny.gov/retirement/publications/1511/tier-statusComptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank … account. In addition, auditors concluded that the school principal had not established basic accountability for … drugs, and blood) that are not covered by the standard fee schedules. From July 1, 2012 to Dec. 31, 2012 Empire paid …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 2006-3
… derived from a town’s non-exclusive franchise agreement with a cable television company, which is only operative in … derived from the town’s non-exclusive franchise agreement with a cable television company, which is only operative in … derived from a town’s non-exclusive franchise agreement with a cable television company, which is only operative in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 89-30
… under a town contract to the private organization for use in the private organization's bus. You ask whether a … to provide gasoline to the private organization for use in the organization's bus. The bus is used to provide … the town purchases gasoline, annually, after advertising for competitive bids. Town Law, §64(2-a) authorizes a town to …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 89-3
… may enter into a 60-month installment purchase agreement with the State vendor. You note that total payments due under … rules is that "(p)urchases shall be made in accordance with the [State] contracts' terms and clauses" (Purchasing … be made on the same terms as that contract is consistent with the purposes of General Municipal Law, §104 and general …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 2010-2
… have stated that local officials have a fiduciary duty to secure the best price obtainable in their judgment or … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services … private ambulance company) FIRE DISTRICTS -- Ambulance Service ("back up" services provided under contract with … contract, provides general and/or emergency ambulance service pursuant to General Municipal Law § 209-b and article …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 97-6
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … costs necessarily incidental thereto (1995 Opns St Comp No. 95-5, p 8; 1990 Opns St Comp No. 90-51, p 116). We also …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2000-17
… 197-a: If a town, on behalf of a water district, contracts with a water authority for the construction of a water system … authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the town's … on behalf of a water district, may enter into a contract with a water authority for the construction of a water system …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0XI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … This section provides guidance on laws policies and procedures to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The … government website where entities register to do business with the government, find federal contracting opportunities, … terminology policies and procedures used in connection with federal grant accounting drawdowns and reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… which a user will enter transaction information associated with its agency. Department is required on all operating … which a user will enter transaction information associated with its agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesVI.5 Project Budgets – VI. Budgets
… General Ledger Business Unit (GLBU) Department Project ID Fund Account Program Budget Reference Project ID Activity After the Child budget is established, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a vendor in … This section provides Business Units with guidance on how to process payments to a vendor in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… by agencies to record an ARO liability and a corresponding deferred outflow of resources, which is amortized over the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations