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City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectJefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … Determine whether Jefferson Central School District District officials sought competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Opinion 90-51
… a county wholly contained within a city, and the City of New York (see County Law, §301[1]): to adopt, amend or repeal …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7) 90-Day Response
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7-response.pdfOpinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … of article 18 includes only any express or implied claim, account or demand against or agreement with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the Program The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followOpinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 94-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS … Municipal Law, §980-k refer back to the municipality which has established the district (see former General City Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Your Membership Tier – Special 20- and 25-Year Plans
… plan election. This publication does not cover benefits for Tier 1 members or Tier 3 members covered under Article … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierCost-of-Living Adjustment – Coordinated Plan for ERS Tier 6 Members
Coordinated Plan information for ERS Tier 6 members under Article 15 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1530/cost-living-adjustmentCost-of-Living Adjustment – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1523/cost-living-adjustmentOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 90-41
… discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost … village assessing the cost of an extension to an existing sewer system wholly against benefited properties. You … the property benefited." In this regard, we note that the bill jacket includes a letter, dated June 11, 1973, from the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… to 12.8% of all Americans, according to the first in a series of reports released today by State Comptroller Thomas … who need them the most. This report is the first in a series examining poverty in New York. Subsequent reports will … to 128 of all Americans according to the first in a series of reports released today by State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… the State Comptroller (OSC), the Internal Revenue Service (IRS) or the Officers and members as required, and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Minority- and Women-Owned Business Enterprises (MWBEs)
… Thomas P. DiNapoli is committed to advancing minority- and women-owned businesses by: promoting State contracting, subcontracting and purchasing opportunities to MWBEs; providing the … MWBEs need to pursue State business opportunities; and requiring that our office contract with qualified MWBEs …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84