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Opinion 91-36
… neighborhood of or readily accessible to the subdivisions from which the park land fees were received. The agreement … expenses of existing parks (see, e.g., 1988 Opns St Comp No. 88-21, p 37; 1980 Opns St Comp No. 80-566, p 159; … by the town and village would be preferable but not required. The agreement between the town and village must …
https://www.osc.ny.gov/legal-opinions/opinion-91-36SUNY Bulletin No. SU-317
… who meet the eligibility criteria and are selected by the campus President are affected. Background Chapter 263 of the … Payment of the increases is at the discretion of the Campus President and may be made to employees who are … Obligation Eligibility Criteria Employees selected by the campus president who meet the following criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesOverview – Understanding Your Responsibilities: Elected & Appointed Officials
… your earnings and time worked to NYSLRS. The process for reporting time worked by elected and appointed officials … were worked. In August 2015, this regulation was revised for elected and appointed officials who begin a new or … the revised regulation sets out specific time frames for completing requirements such as your record of activities …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewSubmitting a DRO – Divorce and Your Benefits
… using the NYSLRS template or by an attorney, must be signed by a Supreme Court judge and entered as an official … court document. NYSLRS requires a certified copy of the signed DRO, which we will keep on file. NYSLRS accepts a … [email protected] or faxed to 518-473-0718. After receiving a signed DRO, the Legal Staff of the Matrimonial Bureau will …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Elmsford Union Free School District – IT Asset Management (S9-22-9)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not always appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Islandia – Procurement (2021M-203)
Determine whether Village of Islandia Village officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. … Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted appropriations … million. Key Findings The water and sewer funds relied on interfund advances from the general fund to help finance …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334State Agencies Bulletin No. 1299
… and has since been honorably discharged or released from military service Effective Date(s) Immediately Agency … Actions Agencies must inform employees who return to work from active military service that in order to ensure full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localOpinion 90-49
… trivial or inappreciable as to fall within the doctrine of de minimis . [Emphasis added] The Court went on to state that …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 92-52
… with public authorities) PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not … authorities or municipalities is found in subdivision 22 of section 1197-e. That provision provides that the … the purpose of this title . [emphasis added] Subdivision 22 of section 1197-e, in effect, provides that the Authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-52XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… or occupation within New York State; required to be insured to do business in New York State; and/or required by … that is required to be licensed, certified, registered or insured to practice their profession or occupation within New … are required to be licensed, certified, registered, or insured, agencies should periodically obtain a copy of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … investment policy or procurement policy, as required by state law. They did not develop and adopt written multiyear … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District officials … or enacted. DeRuyter Central School District – Lead Testing and Reporting (Madison County) District officials did … sampling on the district’s website. Island Trees Union Free School District – Inventorying and Monitoring Capital …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… million and determined: none were reviewed for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… filings accurately and in a timely fashion. Slate Hill Fire District – Procurement and Claims Processing …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits