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Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULE LAW §23(2)(e): A town board may reduce the salary of an elected town officer, other than a town justice, during … Whether the salary of an elected town officer other than a town justice may be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… and Treasurers is calling on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of … 1,500 to 3,600 premature deaths. In their comments to the agency, the Comptrollers and Treasurers highlighted research … and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerJoin Our Team as a State Program Examiner!
… perform detailed analyses of government-operated programs using leading-edge technological tools, develop a … Is intrinsically rewarding work A Career That Invests in Me Offers competitive salaries and benefits Has a robust …
https://www.osc.ny.gov/jobs/sgaNew York State Artificial Intelligence Governance
… ITS issued the Acceptable Use of Artificial Intelligence Technologies policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities (e.g., State Agencies). Key … ITS: Amend the Acceptable Use of Artificial Intelligence Technologies policy and provide additional guidance or …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or percentages for tax withholdings that are … Employees Employees with a fixed amount or percentage of Federal, State and local withholding taxes in PayServ … and Estimated Tax), page 3: “Form W-4 includes three types of information that your employer will use to figure your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingArtificial Intelligence Governance
… of Standards and Technology (NIST). However, NYPD did not review NIST’s evaluation of the facial recognition technology it used, nor did it establish what level of accuracy would be acceptable. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceGowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Selected Management and Operations Practices (Follow-Up)
… and 50 percent from its own hydropower. RNY power is then officially allocated by the action of NYPA's Board of …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… Smart, sustainable investments protect the long-term value of the Fund and at the same time can be a powerful tool for helping to address the risk of climate change," DiNapoli said. "The current …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), today announced he has written to 10 of the largest greenhouse gas emitting companies held by the … risks arising from climate change. "Climate risk is one of the greatest threats to the state pension fund and its …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… a performance audit of charter schools — finding that it did not involve performance audits, rather a review of billing records to ensure that the State did not make overpayments. While the Court did not find the need to decide "the expanse of the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, … Concerning article 8 6 of the State Constitution which provides an exclusion from …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction Contracts (village trustee an … village trustee who is an officer shareholder and employee of a construction corporation would have a conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Infrastructure Inspection and Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … performs routine operational and reliability checks of the Canal System’s critical structures, it had not … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioHolland Patent Central School District – Fuel Inventory (2023M-141)
… for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage … could be stolen or misused without detection. Officials did not: Develop written procedures to help ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67