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Opinion 2006-5
… see, e.g., 1981 Opns St Comp No. 81-42, p 43). 1 With regard to reductions in salaries of elected officials, … grounds, and since local laws must be consistent with the Constitution (NY Const, art. IX, §2; Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York State Comptroller Thomas P. DiNapoli today announced … Nancy Kopp, New Mexico State Treasurer Tim Eichenberg, New York City Comptroller Scott Stringer, Rhode Island State … for the planet and the economy are catastrophic," New York City Comptroller Stringer . "Let there be no doubt …
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!
… Is intrinsically rewarding work A Career That Invests in Me Offers competitive salaries and benefits Has a robust … My Personal Life Hybrid work environment Flexible schedule What We Offer We offer defined career paths, … A hybrid work environment with flexible and compressed schedule options. Questions? Contact Kimberly Bott at …
https://www.osc.ny.gov/jobs/sgaNew York State Artificial Intelligence Governance
… use of AI tools and systems. The audit covered the period from January 2019 through November 2024. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Agencies Bulletin No. 778
… for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingArtificial Intelligence Governance
… governance structure over the development and use of artificial intelligence (AI) tools and systems. The audit … as AI generates value, it is also giving rise to a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceGowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
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)
… commitments reported by 29,795, or 7.7 percent. NYPA sold scrap metal and plant equipment without appropriate controls …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 89-55
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 93-6
… generally limited to establishing "fire districts", "fire alarm districts" and "fire protection districts" (see Town … and apart from the town (see Town Law, §174[7]). A "fire alarm district" or a "fire protection district", however, is …
https://www.osc.ny.gov/legal-opinions/opinion-93-6State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… and implement sustainable business practices, including PRI, CDP’s Carbon Action, the Climate Action 100+ and CERES, …
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
… top GHG emitters in its portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home … Subsequently, in Hampton Heights , supra , the Appellate Division, Fourth Department, citing Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 88-23
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … corporation, would have a conflict of interest if the village does business with the corporation. You advise that the … construction corporation would have a conflict of interest if the village does business with the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Infrastructure Inspection and Maintenance (Follow-Up)
… the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York State legislature. The legislation authorized the Power Authority to transfer moneys, property, and personnel …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followReal Estate Portfolio
… real estate holdings are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued … other entities. Notify the Governor and the Legislature when property is leased for less than the fair market value …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioHolland Patent Central School District – Fuel Inventory (2023M-141)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts … District District officials safeguarded and accounted for fuel inventory …
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 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67