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Opinion 2000-6
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding length of service award program) VOLUNTEER FIREFIGHTERS -- … to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a village for members of the village fire department. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6CUNY Bulletin No. CU-414
… of New York (CUNY) agencies with instructions for setting up employees in PayServ who are hired under the HIRE Act, and … of New York CUNY agencies with instructions for setting up employees in PayServ who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-414-hiring-incentives-restore-employment-act-hire-actState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… of the New York State pension system by stealing from a friend after his death. Now, she is being held accountable for her actions. I am committed to safeguarding the New York State and Local …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemOpinion 92-42
… there is no requirement in section 64(2) that the town pay only cash consideration under a lease ( cf . Clintwood …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 88-40
… for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes … Subdivision 2 of section 119-o of Article 5-G sets forth a number of provisions which participating municipalities may … contributions for retirement, social security, health insurance, workers' compensation and other similar benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-40State Agencies Bulletin No. 337
… cycle payday of Wednesday, January 1, 2003 will be paid on Tuesday December 31, 2002 due to the New Year holiday, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/337-december-31-2002-paychecksOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, … 1, 2012 through August 19, 2016. Background The Public Service Commission (Commission) regulates almost 2,000 … in revenue in fiscal year 2015-16. Pursuant to Public Service Law (Law) Sections 65 and 66, the Commission has the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityThe Survivor’s Benefit Program for Retired NYS Employees
… that provides a minimum death benefit to the survivors of New York State retired employees. Your beneficiary may receive a benefit of $3,000 if you left State service* on or after April 1, … which provides minimum death benefit to the survivors of New York State retired employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesOversight of Child Protective Services
… New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year, and received roughly 300,000 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… uncovered his fraud, and he will now be held accountable for his actions. My office will continue to protect the … On or about November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesOpinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. … shall be kept as a separate fund by the municipal or school district treasurer and expended only upon the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 93-24
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Village of Cato – Audit Follow-Up (2023M-145-F)
… of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March 2024. The audit determined that the Village Board … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTonawanda City School District - Procurement (2023M-108)
… Tonawanda City School District (District) officials used a competitive process to procure goods and services. … whether Tonawanda City School District District officials used a competitive process to procure goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… includes new recurring spending for schools, mental health services, and health care, as well as resources for the Metropolitan Transportation … Income Tax (PIT). “The Enacted State Budget funds critical services, including fully funding Foundation Aid for our …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than … 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State … have increased by 38% since 2012, while the number of employees has declined by more than 10% at 10 major …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Opinion 94-8
… those applicable to the fire district treasurer. You ask what are the qualifications for appointment to the office of … district treasurer to hold office until the thirty-first day of December following his or her appointment. During the … with Town Law, §176(4) (see also Town Law, §174[3]), but does not specify any other qualifications for office. We have …
https://www.osc.ny.gov/legal-opinions/opinion-94-8DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… $5.9 billion. Government spending on construction was the only category of construction spending that grew in 2020, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-decline