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Opinion 88-9
… real property by district governed by separate board) TOWN LAW, §§202-b, 215[5], 216: A town board may delegate to a … of a water district governed by article 13 of the Town Law the authority to purchase real property in connection … of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of the town board before …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 95-18
Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance fee to be paid at the time of purchase of each burial lot
https://www.osc.ny.gov/legal-opinions/opinion-95-18Debt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtDiNapoli: Wall Street Bonuses Declined in 2010
… 47 percent of their net revenue to compensation (e.g., salary and bonuses) in 2010, which is in line with historical …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new … or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewMore About This Retirement Plan – Police and Fire Plan
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and … These benefits are provided by Sections 375-b and 375-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planX.4.C Contacts – X. Guide to Vendor/Customer Management
… the vendor. The primary contact also receives the Vendor Self-Service Portal invitation email, which includes … agency must direct the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the Office of the State … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the following … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund today issued the …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleMandatory Contributions – Enhanced Reporting
… some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no longer … make contributions. New York State correction officers in Tiers 5 and 6 are not required to contribute after 30 years of service. PFRS members in Tiers 5 and 6 may not contribute once they reach the maximum …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… solid ground.” Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… for healthy, easy-to-prepare dinner options that arrive at your door, many created with fresh food from the Finger …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityAccounts Payable Advisory No. 23
… vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, … Business Units process any voucher for payments that are not subject to 1099 reporting, accounts payable staff should … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAccounts Payable Advisory No. 50
… Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by a vendor to an agency for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsHortonville Fire Company – Financial Activity (2014M-210)
… May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the Hortonville Fire District, which serves the hamlet of Hortonville in the Town of Delaware, Suffolk County. The members, … activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Genesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Dutchess County – Financial Condition (2013M-370)
… property taxes, sales and use taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to cover their … had to subsidize a significant portion of both enterprise funds’ operations over the last three completed fiscal years, …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… Purpose of Audit The purpose of our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. … of Directors, was established by the State Legislature to serve residents and commercial entities with water and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … Findings The Authority has 696 network user accounts that have not been used in the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Greece Public Library – Information Technology (2017M-130)
… Board of Trustees appointed by the Town’s governing body. Budgeted appropriations for 2017 total approximately …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130