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Opinion 89-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … a municipality of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11,000 … A former Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11000 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… provide agency instructions for processing the 2023 CSEA DMNA Uniform Maintenance Allowance. Affected Employees: … are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York and CSEA and the … Maintenance Allowance. Effective Dates: The 2023 CSEA DMNA Uniform Maintenance Allowance may be processed beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… the Research Foundation generated about $203.5 million in unrestricted revenues. Through the assessment process, about $30.9 million in unrestricted funds were allocated to the Research … revenues could impact the amounts of unrestricted funds available as well as the propriety of the current assessment …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … bargaining agreements (CBAs) have expired. The City could face additional expenditures when these contracts are … to service its debt obligations during 2022-23. This amount represents about 6.3 percent of the City’s annual …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… and report Department funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new Treasurer (current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36) The board did not properly … between $364,415 in 2017-18 (100% of the ensuing year’s budget), and $445,858 in 2019-20 (109% of the ensuing year’s … officials did not ensure that projects were assessed late payment penalties totaling $30,664. Track state and local …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for … readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … those that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Comptroller DiNapoli Releases Municipal Audits
… also found that three water-tight and air-conditioned enclosure purchases were not in the best interest of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-727
… or Nurse Practitioners who are Active or on a Leave With Pay on December 15, 2021, receive $787.14. Hourly Staff … December 31, 2021, receive $220.40. Agency Actions: To pay the 2021 CUNY Nurses Health Specialty Differential to … Entry page using Earnings Code HSD : Earnings Begin Date: Pay Basis Code ANN – 12/15/2021 Pay Basis Code HRY – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 2077
… residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice Earnings Code UA9 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU46 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal Audits
… resources. Town of Middlesex – Board Oversight – Code Enforcement Revenues (Yates County) The board did not ensure … reports with DiNapoli’s office, as required by state law. The supervisor did not provide the board with complete, … activities and did not complete mandatory fiscal oversight training. District officials did not implement any of the …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and local governments fund retiree health insurance and other post employment benefits (OPEB). … Comptroller Thomas P DiNapoli today announced legislation to create an optional investment pool to help the state and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … referendum nor is the town board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… full amount of the application to EFC. At the time of the closing the local government issues serial bonds which are … entire amount of the authorized loan. At the time of the closing, the entire issue is considered legal indebtedness of … and an estimated net debt service schedule is provided at closing. Semi annual billings for principal and interest on …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Accommodations for Passengers With Disabilities
… airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … A May 2007 DOJ publication established best practices for state and local government website accessibility. Key … structurally doable, PABT should post signage with clear directions to the nearest station where access is available. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilities