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Opinion 92-15
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial … proceeding necessarily determined that the police officer was injured in the course of duty and disabled as a …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … Assess whether the Town of Big Flats Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Opinion 96-4
… LOCAL LAWS -- Municipal Funds (disposition of proceeds of sale of property); (establishment of general reserve fund); … procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of … to supersede in village); (disposition of proceeds of sale of property) PUBLIC CONTRACTS -- Terms and Conditions …
https://www.osc.ny.gov/legal-opinions/opinion-96-4DiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence … (2012-13 school year). “The number of districts designated in a fiscal stress category has fallen considerably over the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, … the auto industry, and I wrote to the companies expressing my concerns over the economic and market impacts of the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mOpinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Corning City School District – Procurement (2016M-222)
… 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and … operates eight schools with approximately 4,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Fiscal Stress Monitoring System Treatment of the Big 4 Cities/School Districts
Fiscal Stress Monitoring System Treatment of the Big 4 Cities/School Districts
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/Big4CitiesSchoolDistricts.pdfXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the … File. When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already processed … MEMO When a vendor owes a Business Unit a refund based on goods or services the Business Unit has already paid for, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateState Police Bulletin No. SP-151
… Purpose To notify agencies of new voluntary deduction code 482, NYSPIA Emergency Assistance Fund, established for members of the New York State Police … To notify agencies of new voluntary deduction code 482 NYSPIA Emergency Assistance Fund established for members of the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundXVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, … for in numerous funds. Such agencies are logically part of the reporting entity due to the direct relationship … New York State is involved in providing a full range of services to its citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap Below 2 Percent
… cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… approved by the Administrative Board are properly paid, or that the Administrative Board is presented with and … the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… simply can’t self-fund a campaign. We need to consider the cost to our state of this system that keeps too many … donors. A new financing system in New York is a relatively low cost tool that allows candidates and elected officials to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… according to the Brennan Center for Justice. Many of the winners that year who received public financing raised as …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year