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Opinion 90-21
… and custody of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to … and duties of its officers and employees. In addition, section 10(1)(ii)(d)(3) authorizes towns to supersede any … St Comp No. 85-46, p 62). One of the exceptions stated in section 10(1)(ii)(d)(3) prohibits a town from superseding the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … is chargeable only to the area of the town outside of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Enforcement of the Mitchell-Lama Surcharge Provisions
… Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which … Mitchell-Lama developments with over 105,000 apartments were built under the program. In exchange for … a surcharge, up to a maximum of 50 percent, to the monthly rent or carrying charge. Payment of surcharges is a legal …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… services to families and adults, including assessment and case management, access to health care and child care …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 institutions … student must show proof of domicile – defined as a fixed, permanent home to which a person plans to return after an …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program … Bus , 39 at SIR , 68 at MaBSTOA, and 387 at Transit. The hiring and promotion processes used by Transit are determined … 17, 2019, were to determine whether the MTA used similar hiring and promotional policies, procedures, and directives …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followSelected Aspects of Accommodations for Passengers With Disabilities
… According to the Act, PANYNJ was required to identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by people with disabilities by … identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. At …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesState Agencies Bulletin No. 1959
… Payroll Check Outreach, any paychecks issued in 2020 that are not cashed, reversed, or reissued will be turned over to … Dates Paychecks issued on October 27, 2021 and prior are due immediately. Pay Checks Issued On Must be Received by … with the instructions for AC230 processing, agencies are reminded that payroll checks must not be held or returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli Recommends Ways For LIRR To Get Back On Track
… branch, auditors saw no LIRR messages to announce bus service availability to commuters. LIRR could not … Commander was appointed. Develop a process to manage bus service during an incident, including notifications to … at the terminal before departing, or terminated en route before reaching their destinations. Service …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… State Common Retirement Fund (the Fund), and the Church of England's investment fund (Church Commissioners) have filed a … short-, medium- and long-term GHG targets aligned with the goals established by the Paris Agreement to keep the increase … alternative investment strategies. The Commissioners' work today supports the Church of England as a Christian presence …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsState Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of Parks, Recreation and Historic … New Yorks extensive network of state parks are an important …
https://www.osc.ny.gov/reports/state-parks-growing-attractionCredit for Military or Additional Service – State Police Plan
… military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit … is a factor in calculating a NYSLRS retirement benefit, in most cases, buying military service credit will increase your … in PFRS. However, it’s important to note that under most 20- and 25-year retirement plans, only service in …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… military service. Military service is creditable under most 20- and 25-year retirement plans. Because service credit … is a factor in calculating a NYSLRS retirement benefit, in most cases, buying military service credit will increase your … in PFRS. However, it’s important to note that under most 20- and 25-year retirement plans, only service in …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… bonds, and mortgages (22.9%), private equity (14.3%), real estate and real assets (14.3%), and credit, absolute return … of the Fund has received praise from two independent reviews in 2026. First, a legally required fiduciary and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… Arrests Follow Joint Investigation Between the State Comptroller's Office, the … New York State Comptroller Thomas P. DiNapoli . “Medicaid fraud impacts us all and diverts money from those truly in … Oneonta Chief of Police Witzenburg and the HHS-OIG, this fraud was uncovered and now these defendants will be held …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… New York transportation authorities and found inconsistent results. Only the Rochester region exceeded its target for … York, met its 84% on-time goal only twice between 2015 to 2024, dropping since the pandemic to 81.2% in 2024. The … cannot be evaluated as a result. From July 2023 through January 2026, results ranged from 66.7% to 77.7%, below its …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceOpinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, section … a single advertisement in one or more appropriate newspapers having circulations covering the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-1State Agencies Bulletin No. 2068
… This bulletin is superseded by Payroll Bulletin No. 2068.1 . Purpose: The purpose of this … of cumulative service in either bargaining unit, have a Payroll Status of Active, Leave With Pay or Leave of Absence … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employeesDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows substantially smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt … during the years covered by the four-year financial plan, the city has substantial reserves which would cushion …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0