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Opinion 94-31
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash payment in lieu of) CIVIL SERVICE LAW, §200, et seq.; GENERAL MUNICIPAL LAW, §92: It is …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Comptroller DiNapoli: Positive Financial Indicators in Middletown
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the … economic base and experience a substantial increase in population. City officials have helped cultivate this … The scores are used to classify a local community as being in “significant fiscal stress,” “moderate fiscal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownState Comptroller DiNapoli Releases Year-End Accomplishments
… in four years in State Fiscal Year 2014-15 (0.8 percent of payroll for the Employee Retirement System and 1.3 percent of payroll for Police and Fire Retirement System) because of … compensation benefits and more. Processed $15 billion in payroll checks for more than 250,000 employees in …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion in the first calendar quarter (January-March) of 2024, an … of growth since the first quarter in 2021, according to a report released today by State Comptroller Thomas P. … experienced year-over-year growth in the first quarter. Oswego had the strongest increase at 15.3%, followed by Glens …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced … pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021; providing additional …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicDiNapoli and William Glasgall Op-Ed
… the federal government sent an unprecedented amount of money to states and localities to blunt the impact of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edProcurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard … and September 2018. Various requirements, established in law and elsewhere, are in place to ensure that spending is … Key Recommendations Ensure procurement procedures are being followed and document purchases appropriately so …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … without the necessary documentation to support the claim being audited. The District purchased services for web … in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andOpinion 89-50
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (drainage improvement on private … does not exceed the reasonable value of the claim. This is in reply to your letter concerning the expenditure of town …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Collection and Use of the Motor Vehicle Law Enforcement Fee
… 2012. Background New York State collects the Motor Vehicle Law Enforcement Fee (Fee) on each automobile insured in the State. The Fee is collected by the insurance companies … seven grantees and as of March 2012, the last one was done in October 2008. Despite the growth in Fee monies collected, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeOpinion 89-34
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … to discipline highway department employees) TOWN LAW, §§64(1), (3), 119; HIGHWAY LAW, §140(4): A town board … to where highway equipment is to be used so long as it is being used for town highway purposes (1983 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… in the number of demands for such hearings, and as a result many hearings are held each week throughout the State; … adjournment pursuant to section 317.5 of this Part will result in a dismissal of the application for failure to … appear without an adjournment or waiver of appearance will result in the applicant’s case being closed. The retirement …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsOpinion 89-24
… be an employee of that board (see 1979 Opns. St Comp No. 79-626, unreported). Section 2103(4), however, does …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Comptroller DiNapoli Releases School Audits
… and the Western New York Maritime Charter School . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport-Blue … district treasurer to sign checks, whereas state Education Law requires the treasurer to sign all checks. Spackenkill …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsOpinion 89-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … time into cash upon death in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in … vacation leave, but was involuntarily terminated without being given that opportunity. In these circumstances, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Comptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … budgets, or nearly three times the amount allowed by law. Also, the board has not developed policies to ensure the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … recreation pens at the Upstate Correctional Facility in Franklin County. $5 million with Sharan Builders Inc. to … Unified Court System $2.5 million to The Children’s Law Center for the Law Guardian Program. Other Contract and …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryOpinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter 658 of the Laws of … section 102 would preclude the library district from being considered a "special district" solely because the ad …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Town of Bangor – Board Oversight (2012M-193)
… to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … collected on the Town’s behalf which circumvented Town Law. The Board gave both Officers approval to open and … review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, certain claims …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Opinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … company located within a fire district) GENERAL MUNICIPAL LAW, §§215, 217: The members of the "auxiliary" of an …
https://www.osc.ny.gov/legal-opinions/opinion-97-24