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Opinion 89-28
… the allocation may be "on a ratio of full valuations of real property, or on the basis of the amount of services …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL … Concerning the authority of a water district governed by a separate board of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23SUNY Bulletin No. SU-332
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2021 and April 2022 Retroactive … Increase Active or Leave With Pay on 03/31/2022, which is also the payment effective date and on the pay period end … The purpose of this bulletin is to provide agency instructions for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryDivision of Housing and Community Renewal Bulletin No. DH-67
… Unit (RRSU) Salary Increase. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulationLife Changes: What If I Work After Retirement?
… Update Regarding Retiree Earnings Limit 1 The earnings limit for retirees employed by school districts … through June 30, 2027 (May 2025 legislation extended the date from 2025 to 2027). This earnings limit suspension … or charter school. For most other retirees under the age of 65, the $35,000 limit is in effect and applies to …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementOpinion 90-53
… the governing body of a municipal corporation may contract with private parties for the performance of only those of its … as ministerial. A municipal corporation may not contract with a private party for services involving the performance … discretionary functions. Thus, a village may not contract with a private party to perform the function of assessing …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli: Fewer School Districts Overriding Tax Cap
… past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report issued today by State … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in 2013-14 and … past three fiscal years dropping from 44 school districts in 201213 to only 19 in 201415 according to a report issued …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli: MTA’s Subway Station Repair List Is Growing
… rated 4.0 or higher. The MTA recently completed its latest survey, which is based on 2017 observations. The Office of the State Comptroller’s analysis is based on that survey. Of the nearly 15,500 subway station structural components, the 2017 Transit survey found that 29 percent were worn or damaged, up from 27 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the state … and I'm eager to see this work begin immediately. The bipartisan commitment state, federal, and municipal …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… County officials to strengthen financial practices and guard against potential fraud in the future. I thank County … Review the policies and procedures for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… CEF spent $3.4 billion through 2023 and has achieved 45% of its total efficiency goals. “The Clean Energy Fund has … Commission (PSC) to promote the use and development of clean energy resources, is administered by the New York … from ratepayers include: Market Development which consists of initiatives focused on generating energy savings and other …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… funds to purchase over a thousand dollars in tires for his personal vehicle, State Comptroller Thomas P. DiNapoli, … found that Hudson, 40, purchased four tires for a personal vehicle using $1241.36 in rescue squad funds. … vehicle and were instead taken by Hudson for use on his personal vehicle. Hudson, of Troy, was placed on …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… points higher than Asian rates, 34 points higher than Black rates and 39 points higher than Latino rates, according …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowAvoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which regulates the use of … New York Citys Department of Consumer and Worker Protection DCWP is falling short in enforcing Local Law 144 LL144 which …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirOtisco Fire District – Financial Activities (2025M-42)
… Treasurer ensure collections were recorded and deposited in a timely manner, disbursements were properly authorized … and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, … ensure collections are accurately recorded and deposited in a timely manner, disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … District sampled for Cycle Two testing, 120 water outlets (26 percent) exceeded the lead action level. We reviewed 25 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… in the U.S. — has agreed to give preference to suppliers of 100% verified sustainable palm oil and set a goal of using only sustainable palm oil in all of its Safeway-brand products. As a result of the company’s … chain in the US has agreed to give preference to suppliers of 100 verified sustainable palm oil and set a goal of using …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves … P DiNapoli has identified $32271 in unallowable expenses and $489616 in questionable costs that were paid by the state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and … vibrant New York through customer partnerships, innovative energy solutions, and the responsible supply of affordable, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88