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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-b22-6-5Genesee 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-122City 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-b25-3-9State Comptroller DiNapoli Releases Municipal Audits
… Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… not enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether loan disbursements … a four-year total of $505,187 more than necessary in taxes and maintained an excessive level of surplus fund …
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-companiesCUNY 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
… board and membership did not provide adequate oversight of financial operations, enforce the financial provisions in … uncorrected, which could result in theft, waste and abuse of company resources. Town of Middlesex – Board Oversight – Code Enforcement Revenues …
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