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DiNapoli: MTA Faces Worst Financial Crisis in History
… an influx of federal funds or unheard of service cuts and workforce reductions will happen. Failure to fund the MTA now … straits, with budget gaps it had projected in February to what are now at historic levels, as reported in its July … $200 million annually starting in 2021, but the July Plan does not reflect this. It has not detailed how it will …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… from lower interest rates and a deferral of labor costs to FY 2022, but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingState Comptroller DiNapoli Releases Municipal and School Audits
… audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit period, WCIDA officials …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2027
… Next of Kin Affidavit (Form AC 934-P), original Death Certificate, and a Report of Check Exchange (Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentDiNapoli: Wall St. Profits on Pace to Beat 2017
… industry pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to … in five years, and increased by 8.6 percent in the first half of 2018. Revenue growth was strongest in wealth … year based on compensation and profit trends in the first half, although it is too early to predict with certainty. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… ensure school districts are following state requirements for school safety planning, including whether those plans are … Education (SAVE) Act were being met by school districts. For instance, many of the school districts the auditors … school shootings across the country show the urgent need for schools to remain vigilant against threats to student and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … 4 members who have at least five years of credited service are vested. As of April 9, 2022, Tier 5 and 6 members also … service retirement benefit. Effective immediately, if you are a Tier 5 or 6 member with five or more years of service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 90-54
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (equitable distribution of benefits in … Concerning the procedures for the equitable distribution of retirement benefits payable from the New York State and Local Retirement Systems …
https://www.osc.ny.gov/legal-opinions/opinion-90-54Opinion 2006-5
… decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE … justice, during a term of office by local law subject to mandatory referendum. You ask whether the salary of an … elective officer during his term of office is subject to a mandatory referendum, we concluded that section 23(2)(e) was …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 2006-8
… of S. 6278/A. 9040 of 1996; Letter from Senator Hoblock to Michael C. Finnegan, Esq., Counsel to the Governor, July 15, … regarding S. 6278; Letter from Assemblyman Canestrari to Michael C. Finnegan, Esq., Counsel to the Governor, July 11, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2006-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 89-27
Whether a noncharter county may by resolution provide that county supervisors who take office after a certain date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office prior to such date
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-6
… -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension plan") CIVIL … AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, contribute to a … will constitute an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … from membership in a retirement system. Affirming the Appellate Division's decision, the Court of Appeals held that … of Stony Point , 97 AD2d 840, 468 NYS2d 914, where the Appellate Division, Second Department, held that the Town had …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-12
… OF INTEREST -- Construction Contracts -- (propriety of engineer, who intends to bid, preparing specifications and … OF INTEREST - - Engineering Services -- (propriety of engineer, who intends to bid, preparing specifications and … CONTRACTORS - - Conflicts of Interest -- (propriety of engineer, who intends to bid, preparing specifications and …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 92-3
… Services (consulting engineer as creditor of planning board chairman) -- Interest in Contract (contracts of creditors) … Ethics (consulting engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting … Whether the chairman of a town planning board has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 98-14
… of money necessary to be levied and collected for the repair and improvement of highways; (2) the amount of money necessary to be levied and collected for the repair and construction of bridges having a span of five feet … necessary to be levied and collected for the purchase, repair and custody of certain equipment, tools and …
https://www.osc.ny.gov/legal-opinions/opinion-98-14