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Opinion 2003-5
… Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (line-of-duty presumption for … a fire department of a city with a population of less than one million, provided that the chief officer of such … that the benefits are administered differently under the two statutes, with payment by the municipality or fire …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… shareholder proposals filed by the New York State Common Retirement Fund (Fund) that asked the companies to report on how they … shareholder proposals filed by the New York State Common Retirement Fund Fund that asked the companies to report on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are rushing … tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these scams … are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsDiNapoli: Fix Delays With Child Support Payments
… New York had the nation's second-highest balance of undistributed child support collections (UDC), totaling … DiNapoli's auditors identified a number of problems that need correcting. "Child support payments are languishing in … "These delays hurt the families and children that need this money. It's important for state officials to work …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage … initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the deposit initiator, who must remit 80 percent of any unclaimed bottle deposits to the state on a quarterly basis. …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOpinion 89-62
… Mode of Selection (signing multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, … voter is not prohibited from signing nominating petitions for two or more candidates for the same fire district office unless the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectOpinion 89-45
… LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 92-29
… You also ask whether a deputy commissioner is entitled to pay increases equal to highest ranking subordinate police …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… Comptroller Thomas P. DiNapoli. “Higher tax collections for the state primarily reflect strong personal income tax … which was $5.9 billion, or 10.8%, higher than last year for the same period, primarily due to higher Medicaid costs. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterNew Lebanon Central School District - School District Website (S9-19-37)
… complete report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Optional Membership – Membership and Enrollment
… employment. Beginning July 27, 1976, ERS membership is optional for: Temporary or provisional positions (under … or Competitive classification where the member is appointed temporarily or provisionally. PFRS membership is mandatory . Both full-time and part-time paid police …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … are not properly segregated. The treasurer is permitted to perform all financial duties with no oversight and, in … budgets consistently overestimated appropriations due to conservative budget practices. As a result, the district …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Value $192 Billion
… P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.42 percent … pension plans. The New York State and Local Retirement System provides retirement security to more than one million …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The clerk did not issue duplicate receipts for certain fees collected or deposit collections in a timely … law because it does not award the correct amount of points for some activities. In addition, while district officials …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… said. “We also found improper hiring and pay raises for staff and poor contractor monitoring that could put … Stony Brook's rejection of the lowest contract bidder for medical records storage and awarding of the contract to … vendor outsourcing of medical record transcriptions for compliance with the “no off-shore outsourcing” contract …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesDiNapoli: Corporations to Disclose Political Spending
… Goodyear Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct … corporate political spending. "Investors must be able to determine if political spending is consistent with enhancing a company's profitability," DiNapoli said. "I applaud Goodyear and Nisource for agreeing to voluntarily …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… Total revenue for New York City’s budget is expected to drop by 9.4% to $101.1 billion in Fiscal Year (FY) 2023 amid lower tax … policy and turmoil in the financial markets, according to a report on the city’s FY 2023 financial plan released …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … year totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186