Search
Opinion 90-38
… buildings are occupied and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has been designated and posted for this year as a seasonal limited use highway pursuant to … or commercial buildings dependent upon such highways for access" (Highway Law, §205-a[2]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Comptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged … and a more sustainable planet.” As trustee of the New York Common Retirement Fund, DiNapoli has continually … low emissions index for public equity investments. As New York State Comptroller, DiNapoli has worked to make New …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016State Comptroller DiNapoli Report Details LIRR Delays in 2017
… In 2017, the Long Island Rail Road (LIRR) had its worst on-time performance in 18 years, with an estimated 9.2 million riders …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017State Contract and Payment Actions in June
… Comptroller approved 1,520 contracts for state agencies and public authorities valued at $7.9 billion and approved … Information Technology Services $8 million with Annese and Associates, Inc. for remote field support services. Division … $4.7 million with Unitech Services Group, Inc. for asbestos abatement services. Office of Temporary and …
https://www.osc.ny.gov/press/releases/2018/07/state-contract-and-payment-actions-juneNYS 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 2002-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing acquisition of … preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL … of an amount to be funded by real property tax and to be paid into a capital reserve fund for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Contract and Payment Actions in July
… approved 1,627 contracts for state agencies and public authorities valued at $2.9 billion and approved more … $1.6 million to S77 LLC to transform a vacant school in Buffalo into a mixed-use facility for affordable … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julySUNY Bulletin No. SU-160
… time for the time worked. Agencies may refer to Payroll Bulletin No. 560 (Review and Update of Recall … If an employee is entitled to Standby/On-Call Pay during a payroll period when the employee is also entitled to overtime … Questions about this Bulletin may be emailed to the Payroll Audit mailbox. … This bulletin replaces the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupAccounts Payable Advisory No. 68
… reviewing the vendor’s invoice, and reviewing certified payroll records. The guidance has been refreshed to include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesOpinion 95-3
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … respective populations or the full valuation of the real property in each town. In addition, under certain …
https://www.osc.ny.gov/legal-opinions/opinion-95-3IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … issuance for the disbursement (as recorded in either the Daily Revenue Journal (NYGL0400) or the daily Payee List (NYAP0495); The date federal funds are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityNew York’s Economy and Finances in the COVID-19 Era
… eligible for CRF funding, including $2.7 billion in payroll for public health and public safety purposes. Such …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Opinion 2002-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Memorandum of the Association of Towns of the State of New York, dated July 2, 1975, on A. 8044, enacted as L 1975; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6RFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp-0001Dalton-Nunda Central School District – Financial Management (2020M-92)
… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded the … accordance with applicable statutes and a Board-approved comprehensive reserve plan. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Opinion 94-4
… ask whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the superintendent or may contain a signature affixed by a … … Whether vouchers submitted for audit by a town highway superintendent must contain an original signature of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… in support of a shareholder proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan … Common Retirement Fund supports the AFL-CIO’s proposal. Ralph Lauren uses numerous suppliers in Bangladesh and should …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… and emergency services. Ensure the financial information it received was accurate, complete or timely. For example, … the Board was not aware that the reports and information it used to make financial decisions were inaccurate. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation