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Opinion 88-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly incorporated village becomes entitled to payment of … in May of 1986. Enclosed with your inquiry was a schedule setting forth a proposed apportionment of the tax …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-56
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of law which relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, … have an interest in any contract of a firm, partnership, association or corporation of which the officer or employee …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 88-62
… FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 89-27
… supervisors. In a recent opinion interpreting County Law, §205, which contains provisions analogous to section 200 … Opns St Comp No. 85-13, p 16; 1984 Opns St Comp No. 84-4, p 4). In this regard, we note that section 205 provides that a county board 'may adopt schedules of …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 2006-8
… granted in lieu of overtime compensation and any other forms of payment for accrued but unliquidated time earned and … value of “accumulated and unused sick leave ... and other forms of payment for accrued leave time and benefits due to a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 2007-3
… expenses following the successful completion of the school or training”. 2 The holding in Whitman , supra , is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsApproved State Contracts and Payments
… In October, the Office of the State Comptroller approved 1,722 contracts for state … at www.openbooknewyork.com . Major Contracts Approved Department of Environmental Conservation $1.5 million with … lot improvements for vehicles and pedestrians at the NYS Fairgrounds in Geddes, Onondaga County. $25 million for …
https://www.osc.ny.gov/press/releases/2017/12/approved-state-contracts-and-paymentsDiNapoli Announces State Contract and Payment Actions for May 2017
… waste or other improprieties. Cumulatively through May for calendar year 2017, DiNapoli's office has approved 7,264 … financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … contract for investigations. $50,000 with Roemer Wallens Gold & Mineaux for amendment to outside counsel contract for …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-announces-state-contract-and-payment-actions-may-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… and bank records, estate files, Surrogate’s Court records, payroll records, and other pertinent documents. Additionally, …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickXI.12.B Contract Assignments – XI. Procurement and Contract Management
… to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract … or organization. Agency contract managers should be aware of all transfers under a contract and that their consent is … transferred, conveyed, sublet or otherwise disposed of without the prior written consent of the contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not … increase in fund balance. Furthermore, the board did not have written multiyear capital or financial plans or a … and reserve fund levels. As a result, more taxes may have been levied than were needed to fund the town’s …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Report Highlights MTA's Significant Needs
… Metropolitan Transportation Authority’s (MTA) latest 20-Year Needs Assessment, reviews the depth of work needed to … The large majority (69%) of signals still use the century-old fixed block system, while 7% have been updated and 24% …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsState Comptroller DiNapoli Releases School Audits
… the purchase, approving the invoice and signing checks for payment. Sullivan West Central School District – Lead Testing …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 … to repay the state’s outstanding advance with the federal Unemployment Trust Fund . If New York eliminates the entire … advance, the effective federal unemployment insurance tax rate for New York employers will decrease from 1.5% for …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetState Agencies Bulletin No. 1337
… Change in pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for … employee and the new agency must rehire the employee. Work Schedule for CAL Teachers The work schedule for a CAL teacher must be YYYYYYY. Restoration of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1261
… Change in Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for … employee and the new agency must rehire the employee. Work Schedule for CAL Teachers The work schedule for a CAL teacher must be YYYYYYY. Restoration of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 98-18
… municipality, and acting through its local legislative body, is hereby authorized and empowered to adopt and amend …
https://www.osc.ny.gov/legal-opinions/opinion-98-18DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… experienced by many households,” DiNapoli said. “We saw what a large and broad federal response achieved, as the … five times greater. The Official Poverty Measure (OPM) is determined by the U.S. Census Bureau based on survey data … resulted in an unprecedented drop in the poverty rate. The Supplemental Poverty Measure (SPM), an alternative …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-years