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Opinion 88-2
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … assessment rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village … has no application to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli: NYC Budget Benefiting From Strong Economy
… up,” DiNapoli said. “New York City added a record 120,000 jobs in 2014, and it is on pace to add 100,000 jobs in 2015. … respectively. These gaps are relatively small (ranging from 2.1 percent to 4.6 percent of city fund revenues), and … begin raising short-term interest rates after keeping them near zero for seven years. While rates will likely rise …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… York City’s child care services for those under the age of five, including the demand for these programs and current measures of success, and found there are opportunities to utilize … and direct expansion efforts based on the greatest need. “The rising cost of child care, especially for children …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsUnified Court System Bulletin No. UCS-84
… Unified Court System agencies of the April 2005 Salary and Location Pay Increases. To explain OSC’s automatic processing … Unified Court System and provides for General Salary and Location Pay Increases for represented annual and hourly … Increase, up to the maximum salary cap of $120,000.00. Location Pay Increase Effective April 1, 2005 and payable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-84-april-1-2005-general-salary-increase-and-location-pay-increaseOpinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… 1, 2009 through December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that … through alcohol and drug prevention and treatment and to meet clients’ individual needs through specialized …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followOpinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14XI-A.9 Receiving – XI-A. Purchasing
… and in accordance with the terms and conditions of the purchase agreement. The agency must complete the receiving … accomplishes the performance objectives specified in the purchase agreement. For example, for installation services, … that service received satisfies the expectations of the purchase agreement. Also, the purchase agreement may require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Agencies Bulletin No. 1800
… adjustments. The new form W-4 will be available in Payroll Online on January 1, 2020. Until then, only the 2019 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… in the five years prior to December 2021. They found that 112 of the 120 apiaries selected had not registered with the Department as of August 2022, including 33 that appeared to still be operating … A Resilient Part of State and Local Economies (Aug. 2022) A Profile of Agriculture in New York State (Aug. 2019) …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programCompliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional … a set of technical and operational requirements designed to protect cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the public’s confidence and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsCity of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … an independent evaluation of the Citys proposed budget for 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Oversight of Juvenile Justice Facilities
… Objective To determine whether the Office of Children and Family Services adequately operates juvenile … State standards and regulations for the health and safety of juveniles and staff. The audit covered the period from … 2018 through August 2023. About the Program The Office of Children and Family Services’ (OCFS) mission is to serve …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… on April 23, 2014, to Grand Larceny in the First Degree (a class B felony), Money Laundering in the Second Degree (a class C felony), Criminal Tax Fraud in the Third Degree (a class D felony) and Offering a False Instrument for Filing in …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Town of Ogden – Financial Management and Justice Court (2014M-234)
… 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another … of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through … with a third party (the “Third Party Contractor”). In many cases, these contracts between the state agency and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateCUNY Bulletin No. CU-744
… Background Pursuant to an Agreement between the CUNY and the CUNY Research Foundation (CUNY RF), instructional … 2022 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks dated 07/14/2022 and must be completed by paychecks dated 03/09/2023. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundation