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Opinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 2006-5
… town board of each town “shall fix, from time to time, the salaries of all officers and employees of said town, whether … (compare Bogack i v Zolemski , 143 Misc 140, 256 NYS 166 affd 238 AD 764, 261 NYS 1036 and Benjamin v Town of Fenton , 892 F Supp 64, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Spencerport Central School District – Employee Benefits (2025M-65)
… or all or a portion of their earned but unused leave time when the employee retires or otherwise leaves district … implement a practice to review supporting documentation when reviewing and approving the payments. As a result, calculation errors went undetected. We reviewed separation payments totaling $357,327 and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65City of Oneonta – Departmental Collections (2013M-13)
… 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the … City collected revenues totaling approximately $25 million in 2012 from sources including real property taxes, sales … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… efforts has never been higher,” said DiNapoli. “My office releases IDA data so New Yorkers can examine if …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… The safe and efficient operation of the corrections system in New York State is critically important to protecting … release, and ensuring the wise use of public resources. In 2017, the Office of the State Comptroller issued a report detailing population trends in the New York State correctional system. The report found …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingDiNapoli Releases December State Cash Report
… for potential economic challenges in the coming year.” Tax collections in December totaled $8.1 billion, $162.5 … percent higher than the same month last year. Year-to-date tax collections of $54.4 billion were $3.8 million over the … from the December cash report include: Personal income tax (PIT) receipts through Dec. 31 were $34 billion, an …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportTown of Carrollton – Justice Court Operations (2018M-21)
… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Opinion 90-24
… issue not exceeding $500,000 are sold at private sale, the issuer is required to furnish the purchaser with a written … State and are valid and legally binding obligations of the issuer. In general, the power to authorize contracts is … counsel generally encompass much more than advising the issuer with respect to the mechanics of the sale and …
https://www.osc.ny.gov/legal-opinions/opinion-90-24DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksMember Contributions
… of service allowed by their plan. If a union-negotiated collective bargaining agreement requiring an employer to offer a non-contributory … fiscal years prior. So, contribution rates for April 1, 2026 through March 31, 2027 are based on what you actually …
https://www.osc.ny.gov/retirement/members/member-contributionsNY State Comptroller Announces Appointment of Emerging Managers Director
… Loop Capital Markets, Topeka Capital Markets and Citi Institutional Client Group. Throughout his career, he …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… for use in administration of provisions of the Act. DEC is authorized to use the Fund to cover costs associated with … approximately $192 million in fees. DEC uses program cost centers to track expenses charged to the Fund to specific … of expenses to be charged to the Fund consistent with the authorized purposes under the Law. Key Finding We found that …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Candor Fire Company , Village of Coxsackie , Town of Easton , Town of Hillsdale , … and compare check images to supporting documentation. Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (Greene County) The village has experienced unplanned operating deficits in its …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Legal Requirements
… local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows a local government, in conjunction with a "bank, trust company or national bank," …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsSelected Financial Management Practices
… and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds totaling $4.2 billion. Another 152,000 refunds totaling $134 million are expected to be paid in the … million in questionable or fraudulent personal income tax refunds from being paid so far in 2016 …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsDiNapoli Releases October State Cash Report
… is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOpinion 96-9
… to salary increase pursuant to General Municipal Law, §207-m when collective bargaining agreement provides for … base salary for purposes of General Municipal Law, §207-m) WORDS AND PHRASES -- "Base Salary" (for purposes of General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: Whether a signing …
https://www.osc.ny.gov/legal-opinions/opinion-96-9