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Opinion 94-26
… with reference to general town taxes within the district. You ask whether a town may establish a business improvement … article 19-A, the term municipality is defined to mean a city, town or village within New York State (General Municipal Law, §980[g]). Prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 88-2
… a special assessment is not paid prior to the end of the fiscal year, the assessment with penalties is levied with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli Releases Bond Calendar for First Quarter
… Dormitory Authority of the State of New York – a bond sale of up to $17 million of fixed rate tax-exempt and/or taxable bonds for the month of January. Metropolitan … of New York, Empire State Development, the New York City Municipal Water Finance Authority and the Utility Debt …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 91-24
Whether the town on behalf of the town district and the county on behalf of the county district may enter into an agreement under which the cost of serving the properties in the development would be raised through assessments by the county district
https://www.osc.ny.gov/legal-opinions/opinion-91-24Website Accessibility
… This Website complies with the Accessibility of Web-Based Information and Applications , published by the New … listed the most common plug-ins that may be used on our site and provided links to the vendor sites where they can be …
https://www.osc.ny.gov/help/website-accessibilityCity of Troy – Budget Review (B22-5-7)
… and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… to comment and specify the circumstances that resulted in unemployment. Managers should review these notices … charged to your account and could increase your tax rate in future years if your government uses the tax contribution … plan to deal with possible increases and decreases in workload requirements a clear job description for each …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… a contract-related transaction must be approved by OSC. It also provides general policies and procedures for … descriptions and comments, is accurate and appropriate as it cannot be modified once the transaction is submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Comptroller DiNapoli Releases State Audits and Examinations
… security program for cardholder data and to help ensure it meets PCI requirements. Public Service Commission (PSC): … utilities to ensure compliance with regulations. Rather, it prefers to work with the utilities to achieve compliance, …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsOpinion 96-17
… of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, … and courses of instruction" for firefighters. If the school or course is outside the county in which the municipal … tuition fees incurred by the firefighter in attending the school or course. It has been stated that the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Far Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… dollars in city and state funding between 2005 and 2012 – money that was intended for special needs students between … Child Development Center." "Government funds are not free money and those who treat such funds as their own personal … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … any such hearing to establish a fair and adequate record for the proper disposition of the application; and Whereas, … duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsCity of Mechanicville – Records and Reports (2012M-162)
… 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The … deficiencies and determine the correct balances in the accounting records. Ensure the City’s accounting … Policy that sets forth procedures to guide City officials in preparing a reasonable budget with realistic estimates. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. … Warsaw Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … to each account code in this category, including the new interest account code. Please note that these account …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsMinority- and Women-Owned Business Enterprises (MWBEs)
… Development website. Additional Information Comptroller’s Executive Orders on Equal Opportunity, Non-Discrimination and Affirmative Action Comptroller’s Executive Orders on Minority/Women-Owned …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesCUNY Bulletin No. CU-392
… Purpose To explain OSC’s automatic processing and provide agency … 2010, PP 21C Background Increments are authorized pursuant to the Memorandum of Agreement for 2007-2010 between the City … (PSC). Using Increment Codes Agencies should refer to Payroll Bulletin CU-342 to determine the application of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-392-january-2010-increments-cuny-professional-staff-congressCity of Yonkers - Budget Review (B19-6-5)
… approved by the Board of Education and City Council before it can be used. If the fund balance is not approved or … Review the estimate for police overtime and increase it to an appropriate level. Review the estimate for BAN and …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5