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Opinion 2006-5
… discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements (mid-term salary decrease for elected town officers) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (mid-term decrease for elected town officers) TOWN BOARD -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of the Clean Power Plan, an … destabilizing impacts of climate change." In October, the Trump administration announced its intention to roll back the … calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan …
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!
… Effectuate Positive Change for New Yorkers Auditing is the heart of our work at … range of subjects — from social services and housing to criminal justice and economic development, the environment … Executive Branch with an independent and objective view of how government can operate more efficiently and effectively. …
https://www.osc.ny.gov/jobs/sgaNew York State Artificial Intelligence Governance
… period from January 2019 through November 2024. About the Program AI-powered tools have an increasingly significant … role in industry operations including agriculture, health care and medicine, manufacturing, transportation, and … ITS issued the Acceptable Use of Artificial Intelligence Technologies policy (AI Policy), providing guidelines and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceState Agencies Bulletin No. 778
… taxes into PayServ, usually based on an invalid Form W-4 and/or Form IT-2104 that has been submitted by an … lower married rate. How many withholding allowances you claim (each allowance reduces the amount withheld). Whether … must contact the employee, request a new completed and signed W-4 or IT-2104 and any other applicable tax form, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingArtificial Intelligence Governance
… through November 2022. About the Program AI-powered tools have an increasingly vital role in industry operations, … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to … AI to ensure that its use is transparent and accurate and does not generate harmful, unintended consequences. Without …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceGowanda Central School District – Financial Management (2024M-104)
… in effect a reservation of fund balance that artificially reduces the amount of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a … management. District officials generally disagreed with our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Opinion 89-55
… that bear on the issues discussed 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 -- … which presently awards all promotions within the town police department may delegate that authority to the chief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Opinion 93-6
… fire protection services on behalf of a fire protection district. Town Law, §184 provides the exclusive authority for … fire protection services on behalf of a fire protection district. You ask whether a town and a village may enter into … provide fire protection services to a fire protection district in the town. Article 5-G of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Selected Management and Operations Practices (Follow-Up)
… of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits … makes available 910 megawatts (MW) of economic development power, 50 percent to be purchased by the New York Power …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followOpinion 91-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … look to the effect that the local law has on the power of appointment to determine whether there has been any …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… 1) limits the Comptroller's authority to review the billing records of private companies that provide health care … The Court distinguished today’s decision from its 2009 charter school decision (New York Charter Schools Assn v DiNapoli) — in which it held that the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersReal Estate Portfolio
… Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of … Ensure that information systems used to track real estate holdings are updated timely to reflect changes when property … Power Authority has accounted for all of its real estate holdings determined the need to either hold or dispose of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioInfrastructure Inspection and Maintenance (Follow-Up)
… Background Our initial audit report, issued on May 26, 2015, examined whether the New York State Canal … it had not performed biannual inspections of a significant number of them – some over many years, some not at all. In … the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followOpinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by … or hereafter contracted by the city of Syracuse for so much of the cost and expense of any public improvement as may … exceeding $5 million for indebtedness contracted for so much of the cost of any public improvement as is required by …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… 2016. The index eliminates or reduces the Fund’s public equity investments in companies with high emissions of … asset classes. Investments have included Generation Asset Management, the Rockefeller Asset Management Global … Fund; LEED Gold real estate investments, green bonds and private equity investments; ESG risk assessments for all new …
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
… reduction of GHG emissions, taking into consideration the global GHG reduction needs defined by the Paris Climate … Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. Valero Energy Corp. Martin Marietta Materials Inc. … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsOpinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time … 2(a); VILLAGE LAW, §5-524(2): A village trustee who is an officer, employee and stockholder of a construction … Whether a newlyelected village trustee who is an officer shareholder and employee of a construction …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Opinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System … financial transactions. Centralized governance of the COA will ensure continued consistency within the State … maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies