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Opinion 94-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of the department, company and squad, and after public hearing, may authorize the squad to furnish general ambulance … department, company and squad and for conducting a public hearing. Town Law, §§176(22) and 184(1), Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 98-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … veteran's workshop (State Finance Law, §§162[4][a][i]-[iii]). With respect to services, when available in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8DiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … report on the recently enacted state budget released today by State Comptroller Thomas P. DiNapoli. Still, the $143 … largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 2008-1
… interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of trustees … and to the governing body of the municipality as soon as he or she has knowledge of the interest or prospective … without consideration ( see e.g. McKenzie v Harrison , 120 NY 260: Lecci v Nickerson , 63 Misc 2d 756, 313 NYS2d 474). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 90-16
… with the municipality if he or she receives a direct or indirect pecuniary or material benefit as the result of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Town of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure projections … in expenditures in future budgets. … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Deerpark – Budget Review (B6-15-23)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31State Agencies Bulletin No. 1527
… rows. Tools for Calculation OSC has provided a TIAA Breaks Calculator Job Aid for assisting with the breaks in service calculation. This calculator should be used by the agency when calculating … all TIAA members appearing on the NBEN742. The TIAA Breaks Calculator can be found on the OSC Payroll web site. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Enforcement of the MitchellLama Surcharge Provisions
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Agencies Bulletin No. 1673
… with information regarding the outreach and escheatment of uncashed payroll checks issued in calendar year 2017 Affected … notifications are issued. Effective Date(s) Checks with an original issue date between January 1, 2017 and December … NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksState Agencies Bulletin No. 1595.1
… This bulletin supersedes Payroll Bulletin 1595 Purpose To provide agencies with … regarding the outreach and escheatment of uncashed payroll checks issued in calendar year 2017 Affected Employees Employees with one or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Adult Career and Continuing … According to the 2022 American Community Survey (ACS), in New York State, there were estimated to be over 1 million … working-age adults (ages 18‒64) with a disability in the labor force. Further, ACS data shows that an estimated …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOpinion 94-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (by school district of … EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity funds and endowment funds, including donations made to a school district from …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 2179
… to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceOpinion 2006-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by local law … to mandatory referendum. Town Law §27(1), relied upon by respondents, merely establishes the authority for the Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 89-55
Whether the town board which presently awards all promotions within the town police department may delegate that authority to the chief of police
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Agencies Bulletin No. 1096
… retirement plan or Were an active participant for any part of 2011 in an annuity account described in IRC Section 403(b) - applicable only to employees of SUNY, CUNY and the NYS Education Department. *IRS … join or does not contribute to the plan. Nearly all State of New York government positions provide eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1096-retirement-plan-checkbox-form-w-2