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Opinion 88-42
… or by exercising its common law right of setoff. 1979 Opns St Comp No. 79-131 is superseded to the extent it is … (County Law, §369; Village of Charlotte v Keon , 207 NY 364, 100 NE 1116; see generally, 20 Am Jur2d, Counterclaim, Recoupment …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 91-25
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … AND PREVENTION -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on … incurred or resulting from the performance of duty the full amount of his or her regular salary or wages until the …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … restored vacation credits. The payment is to be submitted by the agency in which the employee was Active in an M/C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several communities and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… the issues identified in the initial audit report. NYC Department of Transportation — Street … reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the Reimbursable Cost Manual All My Children Day Care (AMC) is a New York City-based …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. … than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… While this reflects 11,181 fewer jobs, the median salary for these jobs increased slightly – from $42,000 in FYE 2022 … of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, up 0.3%, or $5.3 … the progress of each project annually and develop policies for the discontinuance or return of some or all of the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… could be expected to result in injury and damages to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… You also ask whether the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor … article 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 … respect to holding collateral must yield to the strong public policy evinced by article 18. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Recruitment Events
… There are no public events scheduled at this time. Learn about …
https://www.osc.ny.gov/jobs/eventsContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mRainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… rushing to file their tax returns. My office is watching for those who would con the system to steal the public’s … million stopped by DiNapoli’s office had been approved for payment but DiNapoli’s auditors found red flags and …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview