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Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously prepaid to the State Policemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… financial information for more than 500 state and local public authorities is now available at Open Book New York … 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do business out of the public eye, but they are responsible for overseeing billions …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… revenue and expenditure estimates. Develop a plan to reduce the unexpended surplus fund balance in its operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 2329.1
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOpinion 92-23
… permitting the affixing of antennae to water storage tanks and the erection of a switching station near a well) TOWN … 13 of the Town Law, with the approval of the town board and after complying with public hearing requirements, may … property is needed for district purposes at a future date, and such other provisions as the district deems necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 92-1
… (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); … withdrawn); (substitution of certificates of participation for); (types of securities which may be substituted for) … to collect all interest on the securities deposited and pay it to the contractor. A reasonable fee may be imposed …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 99-8
… mailing costs. The provision of the subscription service does not obviate the need to respond to individual requests, … of the fact that its provision of the subscription service does not obviate the need to continue to respond to …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Trash Can Free Stations Pilot Program
… a week. Transit’s Department of Subways (Subways) engages in several activities to maintain station cleanliness. It … Manhattan and Queens. Trash collected is bagged and stored in refuse storage rooms and platform housings. However, trash … storage capacity is limited and may result in the overflow being left in “exposed bags” on platforms until collected by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programMiddleburgh Central School District - Information Technology (2019M-115)
… were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Opinion 97-25
… review board. You also state that the board member does not participate in the discussion or vote on such … to the agency ( id .). Section 805-a(1)(c), however, does not prohibit the performance of uncompensated services ( …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… purposes and were properly approved and supported. Key Findings The payments Town officials made to … was included with 16 claims totaling $52,550. Key Recommendations Ensure claims are appropriate, contain …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Administration of Mitchell-Lama Waiting Lists
… new applicants; when a list is “closed,” the development does not accept new applicants, generally because the list is …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessOpinion 91-45
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … regular statutory responsibilities (1982 Opns St Comp No. 82-238, p 299; 1976 Opns St Comp No. 76-19, unreported; 29 Opns St Comp, 1973, p 42). …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mState Agencies Bulletin No. 2139
… of the April 2023 M/C LLS Payment and provide instructions for payments not automatically processed. Affected Employees: … 130 and the Division of the Budget Bulletin D-1148 provide for payment of the 2023-2024 Longevity Payments effective … 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2139-april-2023-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 2233
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… residents, small businesses, and elected officials, as part of the BDD application process. The branch is committed …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newStart Saving for Retirement
… market returns average about 10 percent a year. As you get closer to retirement, you should develop a plan to … your retirement savings. A withdrawal plan will give you a better grasp of the income you can expect and how long it … are tax-free. With your retirement savings, you get to decide how much to save and how to invest it. The key …
https://www.osc.ny.gov/retirement/members/saving-for-retirement