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Opinion 97-9
… defined in General Municipal Law, §800(2) as any "claim, account or demand against or agreement with a municipality, …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-32State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Cicero Fire District – Financial … estimate funds available for investment. Saranac Central School District – Investment Program (Clinton County) … education students who received services in 10-month public and summer placements. As a result, as of April 30, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the Office of the State Comptroller (OSC) exercises this responsibility is … State University of New York (SUNY), the SUNY Construction Fund, the City University of New York (CUNY) and the CUNY …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsThe Economic Impact of the Great Outdoors
… June 2022 PDF Version June is National Great Outdoors Month. … visit amusements parks, attend outdoor festivals and concerts, or spend time gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsDiNapoli Report Examines Troubling Child Poverty Trends
… Comptroller Thomas P. DiNapoli details troubling child poverty trends across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some … has two methods of measuring poverty: the OPM and the Supplemental Poverty Measure (SPM). While OPM is the basis …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… since data collection and annual reporting were mandated by New York’s Hates Crimes Act of 2000, according to a report by State Comptroller Thomas P. DiNapoli. The number is 69% … diversity.” A hate crime is an offense that is motivated by a perception or belief about the victim’s race, ethnicity, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsMember Contributions
… the Election to Make Voluntary Contributions (RS5379) form . File the election form with their payroll office. Your payroll office must: Complete the employer portion of the election form. Fax it to us at 518-486-4382 or mail it to the address …
https://www.osc.ny.gov/retirement/employers/member-contributionsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… in state funding. “The residents of Kingston will reap the benefits from all these projects and under the watchful eye …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 2000-22
… 18, a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Mohawk Valley Faces Challenges But Bright Spots Exist
… President Dr. Laura Casamento . "The State Comptroller's body of work in public office, as well as his stated …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existState Agencies Bulletin No. 315
… changes affecting the suspense period and 7 year period for TIAA/CREF members. Affected Employees Employees with a … to be employed and therefore should be given credit for this time when calculating completion dates for the suspense period and the seven (7) year period (where …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersTransferring or Terminating Your Membership
… that has been terminated. For Tier Reinstatement purposes, your membership terminates when: You have less than five … employment for at least 15 days and voluntarily withdraw your membership and contributions; or You transfer your … and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipOpinion 2001-14
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 2010-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … a part of a fire protection contract, provides general and/or emergency ambulance service pursuant to General Municipal … 209-b and article 30 of the Public Health Law, (2) a town or village has not designated itself as the primary provider …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 92-26
… instance as a county charge, and only those expenses that are specifically chargeable to individual jurisdictions … of elections of a county outside the City of New York are charged back to the cities, towns and other political … of election officers in each election district are city, town or village charges, and subdivision two …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 1101
… Purpose To inform agencies of new earnings codes and procedures for processing the … the purview of the agreement between the State of New York and the Public Employees Federation. Effective Date(s) The 2011-2012 PEF Deficit Reduction Plan will commence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and