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Opinion 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-90-32DiNapoli 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-maintainingMohawk 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-existOpinion 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-2000-22State 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 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 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-2010-4State 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-employeesOpinion 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-92-26Seized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followMechanicville City School District – Financial Condition (2017M-93)
… District’s finances by adopting realistic budgets and if it kept the unrestricted fund balance within statutory limits … 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … multiyear financial and capital plans that would define how unrestricted fund balance would be used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93City of Yonkers – Financial Operations (2017M-119)
… City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is … was overstated by approximately $4 million. The City did not perform internal audits or establish a fund balance policy. Key Recommendations Review unused debt …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member … of the terms of the original contract that was established in 1970. Key Recommendations Properly and accurately bill …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. Background … has approximately 750 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $18.6 … fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials … in which it is located. The District, which is governed by a five-member Board of Commissioners, is a not-for-profit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing