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Opinion 88-2
… A village, by local law, may establish a system of users fees to pay for garbage collection services. You ask if a … Finally, you ask whether a village may impose user fees for the collection of garbage. There is no provision in … such services by the imposition of contractual user fees (1979 Opns St Comp, No. 79-307, p 52). Unlike special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… Common Retirement Fund (Fund) assets managed by Minority and Women-Owned Business Enterprise (MWBE) managers grew from … to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager program grew from $6.7 … Common Retirement Fund remains one of the best managed and best funded public pension funds in the nation, we have …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights the difficult steps needed to generate … of the $10 billion added for this cost across the whole plan — those costs are likely to be higher than expected. The …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateState Agencies Bulletin No. 286
… with the following clarifications and exceptions: No tax withholding is required on educational assistance benefits … meet these requirements are subject to wage reporting and withholding. LEAP, PSTP AND M/C TUITION PROGRAMS OSC receives … This approach will lessen the impact of the tax withholding on employees' net paychecks by spreading the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsValley Stream Central High School District – Capital Assets (2025M-16)
… officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – January 31, … Area Capital assets are those that have a useful life of more than one year following the date of purchase. They can include buildings, machinery, vehicles, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… NYSLRS cannot release member account information without a signed authorization and release from the member. The authorization must: Specifically … Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… Hundreds of New York school districts are increasing children’s … but it’s not always easy for school districts across New York to bring fresh, locally produced foods to their … said. “We’ve seen many successes on the local level across New York. Local communities and policymakers should consider …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by … consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections could be challenging for local …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayDiNapoli Releases Economic Profile of New York's North Country Region
… local leaders are promoting the Watertown International Airport, Jefferson Community College and nearby Fort Drum to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionDiNapoli Audit: Next In Line For Mitchell-Lama Apartments Were Skipped
… that Washington Square’s waiting list, created by lottery in 2004, contained no addresses for most of the first … the management company to use the postcards picked in the lottery to determine applicant’s addresses but that the cards … Prospective Mitchell-Lama tenants can apply by entering a lottery as developments periodically reopen their waiting …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-next-line-mitchell-lama-apartments-were-skippedRetirement System Membership – En-Con Police Officers Plan
… with the Office of the State Comptroller. Special Plan Coverage If you become employed as a police officer in the … Division of Law Enforcement on or after January 1, 1987, coverage in this special plan is automatic. If you were … when this plan was enacted in 1986, you must have elected coverage by December 31, 1986. …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfProtection of Managed Pollinators (Honey Bees)
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … To determine whether the Department of Agriculture and Markets Department is adequately …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the past four fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 2003-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers … townvillage pursuant to Town Law may establish a joint fire district that would encompass only the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2State Agencies Bulletin No. 2259
… of this bulletin is to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned letters as a written request for reissuance of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama … sampled developments, there were significant deficiencies in the processes used. We found that only 30 percent of the … income. Additionally, DHCR is several years behind in generating the match between tenants’ self-reported …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followOpinion 90-29
… funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW … restitution agency, must be used for the purposes set forth in section 420.10(7) of the Criminal Procedure Law. … prior to November 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest trillion-dollar pay … other investors to vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection. …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-members