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Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, … and collected by him to the credit of the supervisor in or with a bank or trust company designated by the town …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … to be apportioned among the school districts included in the central high school district. In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Village of Sherburne – Budgeting (2025M-83)
… Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the general, water and sewer funds. As a result, the Board … combined total of $907,700 of fund balance and $219,000 1 in reserve funds that were not needed and that underestimated …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Audits
… (2022-F-8) The initial audit determined that weaknesses in key management controls, including communication, … City streets and sidewalks efficiently and effectively. In addition, deficiencies in operations’ inspection process and rating calculations …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. … and document their evaluation and approval process. In addition, the board did not properly monitor the …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … the district while he was a board member that resulted in payments totaling $724,869 from Aug. 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… DiNapoli’s report found that renewable generators in New York would need to produce an additional … triple the 2022 capacity of approximately 6.5 gigawatts. In the last 20 years, New York added 12.9 gigawatts of total … the state’s Clean Energy Standard facilitated increases in the development of renewable electricity generation. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases Municipal Audits
… incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the board’s ability … to ensure they were accurate, complete and maintained in a timely manner. Midway Fire District – Claims Auditing … financial records and reports for fiscal year 2024 in accordance with state law. In addition, although the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Division of Housing and Community Renewal Bulletin No. DH-122
… not processed automatically. Affected Employees Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … employees based on the 2022 Salary Schedule (currently in effect). Effective Dates The October 2022 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-122-october-2022-district-council-37-dc-37-performanceDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… Thomas P. DiNapoli. More than $14 million has accumulated in six check-off funds, with nearly 90 percent of that for … and disease research. The first check-off was created in 1982 to support the state’s Conservation Fund, … six dedicated funds with accumulated balances has declined in the last five years. While $12 million came into the six …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesOpinion 93-21
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- Disposition …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Overlapping Real Property Tax Rates and Levies - FAQs
… and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax tables? Real property tax-related information is presented in three Excel spreadsheets. The Overlapping Real Property … local officials, policy makers and all those interested in examining the role real property taxes play in financing …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsManagement and Maintenance of Non-Revenue Service Vehicles
… service vehicles (1,792 Transit and 158 MTA Bus) in its fleet. Non-revenue service vehicles (vehicles) are … the acquisition, maintenance, and disposition of vehicles in the fleet. The SFS Units operate independently but share … to detect or prevent the degradation of its vehicles in order to sustain or extend their useful life. At SFS, PM …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesCUNY Bulletin No. CU-677
… and response activities. To facilitate tracking in PayServ, new Earns codes have been created. Effective … OSC Actions OSC has created the following Earns codes in PayServ to enable agencies to track overtime related to … OTO, OTT and Extra Service N/A *CVO should be used in the following circumstances: As an override code for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19DiNapoli: Monster Beverage Needs To Diversify Board
… it is often symptomatic of larger, systemic problems in the company’s governance.” “For almost six years, Monster … Connecticut State Treasurer Denise L. Nappier said. “In 2009, in response to investor pressure, it said diversity would be …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardDiNapoli: NYRA's Future Uncertain
… deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue stream isn’t guaranteed to … a plan, NYRA’s long term solvency could be a long shot.” In September 2008, upon renewal of its exclusive franchise, … agreement conveying all rights, titles and interests in racetrack properties to New York state. In return, the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … Law, Section 30.4 of Part 30 of the Attendance Rules in the New York State Departments and Institutions, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsState Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services … for the recovery of this money. Department officials are in agreement with our recommendation." NYL is a … 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees to YAI for such services. The agreement was …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… today. “Consumers are being squeezed financially and that, in turn, is threatening long term shareholder value,” … coverage. As an investor, we need to know how companies in the Fund’s portfolio are addressing these issues and what … proposals were withdrawn following productive engagements in which the companies clarified that they did not offer …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concerns