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Opinion 91-55
… exclusion because only costs involving actual expenditures affect a municipality's ability to pay debt service from the … improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 94-32
… 90-57, supra ). However, a failure to renew the contract does not affect the village's responsibility to fund the program or … in the manner discussed above. The service award statute does not expressly address the effect of the dissolution of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 88-19
… Opns St Comp No. 79-651, p 127, however, this authority does not, as a general rule, permit a town or other municipal … corporation to maintain an action in a matter which does not affect it in its corporate character or in which it has no …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
The number of cities counties and villages in New York that are close to reaching their Constitutional Tax Limit CTL has more than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… change and their role in it, but then act as if it won’t affect them and their investors. They can’t have it both … how laws and regulations to prevent climate change may affect their business models, many companies such as …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryRensselaer City School District – Financial Condition (2016M-286)
… address any economic or environmental factors which could affect the plans. … Rensselaer City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The handbook did not require …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be based on your annual wage. Future salary changes may affect your contribution rate. If your employer has not …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCompliance With the Clery Act (Follow-Up)
… Reports and/or to the Department of Education which could affect the public's ability to accurately assess college …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followState Agencies Bulletin No. 1024
… the correct name in the email. The name change will affect the PayServ department table and all future PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-andCharter School of Educational Excellence – Information Technology (2023M-174)
… to communicate during a disruption or disaster could affect the timely processing of its business functions. In …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174DiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… The state Department of Labor (DOL) does not investigate overtime complaints by nurses in a … of DOL making a decision about the complaint. DOL also does not have set time frames for investigating complaints. … requested data. … The state Department of Labor DOL does not investigate overtime complaints by nurses in a …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesTime and Attendance Practices of Selected Employees
… of LIRR’s Richmond Hill Shop when compared to their work production records for the same periods. We also identified …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesState Comptroller DiNapoli Releases Municipal Audits
… the facility realized a 40 percent increase in biogas production from 2013 through 2015 and achieved a net total of …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Ag&Mkts had procedures in place for addressing the discovery of American foulbrood during inspections, in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… rehabilitation. Raise awareness about dams that could affect residents. In addition to their own dams, local … about other intermediate- and high-hazard dams that could affect their residents and businesses. To read the report …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsVillage of Liberty – Financial Condition (2013M-109)
… that shortfall. However, the Board did not consider the affect of the unlikely collection of the full levy on its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Weedsport Central School District – Financial Management (2016M-94)
… and any economic or environmental factors that could affect the plans. Analyze reserve funds to ensure balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94State Public Authorities Dashboard
… year for those authorities reporting through PARIS and does not reflect a common fiscal year or State fiscal year …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardOversight of the STEM Incentive Program (Follow-Up)
… the Program. However, we identified issues that could affect many aspects of the Program. For example, HESC did not …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-follow