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Opinion 93-2
… on such a proposition at any other time. You ask under what circumstances a referendum on a proposition to change … election. You state that the proposition in question is being submitted to the voters on the village board's own … §9-912[1],[2][e]). The term "regular village election" is not defined in the Election Law. The Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 91-39
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of any municipal corporation ... to which any salary ... is attached, except ... an elective public office ..." …
https://www.osc.ny.gov/legal-opinions/opinion-91-39Certification for Determining Independent Contractor or Employee Status (RS2415)
To determine whether an individual they’ve reported is an employee or independent contractor, NYSLRS employers use form RS2415.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2415.pdfBridges in Use With Safety Rating at or Below 3.375
Bridges in Use With Safety Rating at or Below 3.375
https://www.osc.ny.gov/files/local-government/publications/pdf/0110bridgesafetyrating.pdfDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure … a relative or another suitable person. In direct placement cases, courts usually order the local district to supervise … that these conditions had been communicated to the court. In another case, the placement home had garbage and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: MTA's Future Unthinkable Without Aid From Washington
… of its plans for severe cuts and other measures, if it does not receive needed federal assistance: “The MTA is … drastic cuts and fare hikes that won’t come near what it needs, and in fact will extend the problems we face, … of its plans for severe cuts and other measures if it does not receive needed federal assistance …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonDiNapoli: Wall Street Bonuses Slip From 2006 Record
… bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the credit crunch and … in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, especially … profits for the seven firms totaled $11 billion in 2007, which is less than one fifth of the $60 billion record set in …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: Brooklyn Leads NYC’s Economic Recovery
… market, and lingering commercial rent arrears are the top challenges we will face in the year ahead." Brooklyn is … to expansion of micro-businesses (those with fewer than 10 employees). Businesses in the information sector, which … for 35.4% of its population, second only to Queens. The top five countries of origin among Brooklyn’s immigrant …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & … (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … documentation explaining why, including one amendment that resulted in a decrease in revenues. DoITT’s Franchise …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsOpinion 91-18
… town board is required to fix a reasonable compensation for the services of the confidential secretary or bookkeeper … adopt a code of ethics setting forth standards of conduct for the guidance of its officers and employees. A code of …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 92-34
… any other sentence, fine or penalty otherwise permitted or required, in the amount of five dollars. No provision is made … course, does not relieve the person obligated for payment from the consequences of failure to pay the total amount …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… Technology Services’ (ITS) lax inventory records have led to thousands of computers and other costly information … devices rather than donating or selling them, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Information Technology Services needs to do a better job of keeping an accurate inventory of its …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityVillage of Hudson Falls – Information Technology (2025M-10)
… to catastrophic and may require extensive effort and resources to evaluate, repair and rebuild. The Village pays … officials cannot be assured that Village IT systems are secured and protected against unauthorized use, access … the IT vendors that described specific IT services to be provided. Officials did not monitor the services provided by …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amount of real property taxes that may be imposed annually by counties, cities and villages. Insofar as here relevant, … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… or at shorter intervals. This fund may not be used to pay district operation and maintenance costs. A governing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsConversion from LLS payment to LGS payment Guide
payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdf
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2313-1-conversion-lls-payment-lsg-payment-attachment.pdfConversion from LLS payment to LGS payment Guide
Conversion from LLS payment to LGS payment Guide
https://www.osc.ny.gov/files/state-agencies/pdf/2313-Conversion-from-LLS-payment-to-LGS-payment-Attachment.pdfAccounts Payable Advisory No. 50
… early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) Chapter XII, Section 5.F – … of a reduction of the invoice amount) offered by a vendor to an agency for making a payment before it is due. Every agency should have a process in place to ensure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government … that referred the debt to the Department of Treasury for collection. If the state agency believes the debt … contact the federal agency that referred the debt for collection. Affected state agencies are responsible for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programs