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DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … health. I commend Mayor Noble on his creative vision for Kingston’s future and his able stewardship of the city’s … finances.” “I want to thank State Comptroller DiNapoli for his continued support of Kingston, and for recognizing …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; … The purpose of this section is to provide guidance to state agencies on assessing the need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsMember Contributions
… Whether a member contributes, and how much, depends on their tier . However, exceptions may apply to some members … or the Police and Fire Retirement System (PFRS), depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 … offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that …
https://www.osc.ny.gov/retirement/employers/member-contributionsDiNapoli Announces State Contract and Payment Actions for June 2017
… New York Science, Technology and Advanced Manufacturing Park (STAMP). Office of General Services $17.3 million for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017Opinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … that, as a rule, the function of collection and custody of public funds are duties that are attended with a high degree … in the account or accounts designated by the municipal corporation, (5) the maintenance of appropriate records of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7State Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer … regular meetings. Town of East Hampton – Budget Review (Suffolk County) The significant revenue and expenditure … four operating funds varied significantly from the actual results each year. Over a four-year period, auditors found …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsVI.1.A Budgetary Chartstrings – VI. Budgets
… include: Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string … by law has its own BU. However, the majority of the Public Benefit Corporations (PBC01) and miscellaneous entity … codes will capture appropriated program information for Funds 10250 through 10258 (Community Projects Funds). The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Agencies Bulletin No. 1665
… with the steps required to calculate breaks in service for ORP and VDC members (Plan Type 7Z) who appear on the … reports identify incomplete ORP/VDC Suspense/NRI dates for ORP and VDC members who have an Active payroll status, … a new 366 Completion Date and/or 7 Year Completion Date for each ORP/VDC member appearing on the NBEN742. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Opinion 89-32
… have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of … prepare, authorize or approve the contemplated lease renewal, or to approve payments or audit bills or claims under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … 801; LOCAL FINANCE LAW, §61.00(a); TOWN LAW, §177: When a secretary-treasurer of a fire district performs the functions … respect to the sale, issuance or payment of bonds, the secretary-treasurer would not have a contractual interest …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 2000-14
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Payroll Users Group Organizational Charter
… between the Bureau of State Payroll Services of the Office of the State Comptroller and state agency payroll … is to act as consultant and advisor to the New York State Office of the State Comptroller's Bureau of State Payroll … Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) … Whether a lighting district comprised wholly of corporate and nonresidentowned property and for which …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and … This section informs Business Units how to process vouchers for payments pursuant to Awards and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsTerms of Service
… Termination of a User’s OSC account includes: (a) removal of access to all offerings within the Services; (b) … property and other laws. OSC grants each User a personal, non-transferable and non-exclusive right and license to use the object code of …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 90-53
Whether a village may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector and deputy road commissioner and to perform services as a zoning consultant
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 89-4
… the town may sell bonds and notes, at public or private sale, to the bank of which the supervisor is a director and … We note that the term "contract" is defined for purposes of article 18 to include the designation of a … as a depository, paying agent, registration agent or for investment of funds of the municipality of which he is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 91-27
… on the issues discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS -- Real Property … of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-27NYC Schools Underreporting Bullying and Harassment
… Comptroller Thomas P. DiNapoli found the NYC Department of Education (DoE) was not doing enough to report incidents of bullying, harassment and discrimination as required by the … needs to be reported. Underreporting and late reporting of bullying puts students at risk of further harassment. The …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment