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Opinion 98-15

… -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) … subject to permissive referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law … authorizes the grant, lease or conveyance of municipal real property to a public housing authority and contains no …

https://www.osc.ny.gov/legal-opinions/opinion-98-15

Comptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions

… New York State Comptroller Thomas P. DiNapoli joins other State Fiscal Officers to demand the … to ensure the economic stability our communities require. James A. Diossa, Rhode Island General Treasurer Julie Blaha, … Thomas P. DiNapoli, New York State Comptroller Fiona Ma, California State Treasurer Zach B. Conine, Nevada State …

https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigration

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits

Scarborough Fire District – Board Oversight (2025M-117)

… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117

Selected Financial Management Practices

… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round utilization of its facilities for … To determine whether the New York State Olympic Regional …

https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices

DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure

… one of the world's largest toy manufacturers, has agreed to the New York State Common Retirement Fund's (Fund) request that they publicly report on … stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its political spending," said …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosure

Credit for Previous or Military Service – State University Police Plan

… able to obtain credit for your previous public employment or military service. It is very important that you claim all … of your military service. To determine your eligibility and the cost, if any, please write to us. Include your name, retirement registration number, and a copy of your Certificate of Release or Discharge from …

https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-service

Selected Personal Service Contracts

… (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. Javits Convention Center. …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contracts

Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)

… Issue a W-2 form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit of claims before payments are … take out the required withholdings from her gross pay and report and remit the withholdings to the appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

DiNapoli Calls on Major Corporations to Conduct Racial Equity Audits

… Match Group . The Fund has also refiled the proposal at Amazon.com , where 44% of shareholders supported it last … disclosed on the company’s website. Shareholder Proposals Amazon.com Inc. (refile) During the 2021 proxy season, … potential risks arising from its policies, practices and products. Racial equity audits remain a vital tool for both …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-audits

Real Estate Portfolio

… has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 through …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio

Opinion 89-21

… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …

https://www.osc.ny.gov/legal-opinions/opinion-89-21

Planning

… of where you are and what you would like your life to be in the future. However, having goals is one thing — … to do. You need to determine how much income you will need in retirement. The first step is to draw up a list of all … Security income of 20 percent of pre-retirement earnings. In our example, the combination of Social Security and …

https://www.osc.ny.gov/retirement/members/planning

Are You Vested? And What It Means

… requirements established by your retirement plan. Vesting is automatic; you do not have to fill out any paperwork to … than seven years prior to April 9, 2022, your membership is considered withdrawn and terminated. You would need to … regardless of age. To find your tier and retirement plan, sign into your Retirement Online account and go to the 'My …

https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-means

On-Time Performance

… Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven days a week. Organizationally, SIR reports to … rush hour periods, every 30 minutes for non-rush (mid-day and evening) periods, and every hour for overnight … the SIR Rail Control Center. OTP is calculated by dividing trips arriving on time by total scheduled trips. SIR reports …

https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performance

DiNapoli: Audit Recommends Better Protections for Child Performers

… of age and certificates to employers every three years. From April 1, 2014 to October 31, 2016, DOL issued about … certificates without receiving all the documentation required, such as proof of a child’s date of birth, evidence … Social Security numbers, trust information or other required documentation. At least 133 children were issued …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performers

Opinion 88-50

… in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, … improvement' rather than a 'repair' is often whether old, worn materials are completely replaced with new … a number of factors must be considered, including whether old, worn materials are completely replaced, whether the work …

https://www.osc.ny.gov/legal-opinions/opinion-88-50