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Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 95-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC … is more appropriately characterized as a sale by the town of unneeded personal property or as a contract for public …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … pleasure to help guide real estate investments for the state’s pension fund,” Peirez said. “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeIX.7 Overview – IX. Federal Grants
… Customer Contracts (CA), Project Costing (PC), and Grants (GM). The ESA model will be used for federal drawdowns; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewVI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a … and various highway projects. A segregation is the authorization issued by the Division of the Budget (DOB) to … An appropriation is a statutory authorization against which expenditures may be made during a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Read Fine Print on Your Holiday Gift Cards
… money could eventually get turned over to his Office of Unclaimed Funds. “After the holidays, it’s easy to lose track … help recover any unused balance if it’s reported to us as unclaimed funds. It is important not to wait too long to … office is currently holding more than $16 billion in unclaimed funds. He urges New Yorkers to visit …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsXVI.4 Overview – XVI. Financial Reporting
… State reporting entity, accountability for some of which is solely or largely the responsibility of the Office of the … State reporting entity accountability for some of which is solely or largely the responsibility of the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewRFQual0001 – Medical Examiner Management Services
… (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement System (“NYSLRS”) … is seeking to contract with entities able to provide the services of physicians having general and specialized medical …
https://www.osc.ny.gov/procurement/rfqual0001New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
To determine whether the New York City Department of Homeless Services DHS is effectively monitoring its contract with Church Avenue Merchants Block Association Inc CAMBA to ensure reported costs are allowable supported and program related
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueOversight of Language Access Services
… Objective To determine if New York City Health + Hospitals Corporation is adequately serving the needs of individuals with Limited … through December 2024. About the Program The New York City Health and Hospitals Corporation (H+H), a public benefit … To determine if New York City Health + Hospitals Corporation is adequately serving the …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesSUNY Bulletin No. SU-322.3
… The Memorandum of Agreements (MOAs) between the State of New York, SUNY, and NYSCOPBA allows specific SUNY providers that … titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The new overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3223-pilot-program-establishing-temporary-overtime-ratesUnified Court System Bulletin No. UCS-315
… Purpose: The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual Leave and/or … The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual Leave andor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programState Agencies Bulletin No. 2287
… in direct deposit and update their direct deposit and bank account options in New York State Payroll Online (NYSPO). … Payroll System (PayServ) contains correct and current bank account information for all NYS employees enrolled in direct … will now have the ability to maintain their own bank account information in NYSPO. The process to request a direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityOpinion 92-57
… SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to … State) WATER RENTS -- Interest and Penalties (by State to village) STATE FINANCE LAW, §§112, 179-p; VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-57XII.4.B.1 Supporting Information – XII. Expenditures
… certifying the claims to the Comptroller. Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations … payment submitted to the Comptroller. This includes cases where accounts payable staff seek initial approval of (1) … reports. These actions, if carried out effectively, can provide a reasonable basis for agency staff to certify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationCollege Readiness
… institutions. Our audit covered the period from September 2015 through March 2022 and included students who … institutions Our audit covered the period from September 2015 through March 2022 and included students who …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health … To determine if the Office of Mental Health is adequately monitoring the delivery and …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesControls Over Federally Funded Programs and Maximization of Federal Funding
… with children. The Division implements the WAP through a network of local organizations that provide weatherization … are necessary to meet program goals. The Division receives funding for the WAP from both the U.S. Department of Energy … federal awards as soon as possible and maximize federal funding. The Division was appropriated a total of $92,317,035 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingCUNY Bulletin No. CU-823
… $33.02 Supervisor of Stockworker 9712202 ST $39.26 $46.70 Stock Worker 9712200 SU $22.55 $27.10 Campus Security Officer … $31.55 Supervisor of Stockworker 9712202 SX $30.81 $38.49 Stock Worker 9712200 SZ $25.00 $29.66 Agency Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237