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Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Opinion 88-64
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … and dental benefits to its employees by participating in a self-insured plan operated jointly by the city for which the authority was established and the county in which the city is located. The question arises because of …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 95-8
… Distributions of forfeiture moneys under section 1349(2)(h)(i) and (ii) of the CPLR must be deposited, respectively, in a … offenses. Moneys distributed pursuant to section 1349(2)(h) may not be used for youth programs. You have requested our …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his office approved 2,277 contracts valued at $3.7 billion and approved 1.8 million payments worth $13.7 … rejected 149 contracts and related transactions valued at $415 million and more than 600 payments valued at $3.9 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015State Comptroller DiNapoli Releases Audits
… products (e.g., milk, apples, squash) to populations in need through the state’s network of food relief … people experiencing food insecurity. A prior audit, issued in September 2023, found that both AGM and DOH needed to … with higher land values and greater development pressures, meaning farms in high-value areas may not be able to obtain …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… costs have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or above the federal affordability threshold – meaning their housing costs accounted for 30 percent or more …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 88-68
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Planning Boards … for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), and, even if it … §809 also may not be applicable to a planning board member in such circumstances. You ask if a member of a town planning …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … donations made to a school district from private sources in the form of gift, grant or bequest, the investment of … endowment or extraclassroom activity funds, depends on the meaning and intent of the provision. We believe that …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 99-10
… Clinton-Essex-Warren-Washington BOCES 1 In the case of a BOCES or school district, an energy performance …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 94-9
… State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 88-22
… program established under the act and administered by the New York State Department of Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 98-13
… activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Federal Employment Loss in NY in 2025 – Federal Funding and New York
… the number of federal government employees has dropped from a high of approximately 147,000 in 2000, the annual … employees are located in all parts of New York, and many regions saw decreases in federal employment between … of Labor Statistics, CES, State and Metro Area Employment, Hours and Earnings Percent Change in Federal Employees …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025State Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsState Agencies Bulletin No. 2421
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 CSEA LLS payment, eligibility changes due … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2421-april-2026-civil-service-employees-association-csea-longevity-lump-sumCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an employee … The purpose of this bulletin is to inform CUNY agencies of the new process to report FLSA compensatory time an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Agencies Bulletin No. 2363.1
… This Bulletin Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … The purpose of this bulletin is to provide agencies with information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksUnified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and New … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityOpinion 91-1
… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law. Therefore, it is our opinion that a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-1