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Opinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Defense and Indemnification (indemnification of custodial bank) MUNICIPAL CORPORATIONS -- Powers and … Concerning the propriety of an indemnification provision in a proposed custodial …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Opinion 2000-23
… to salary increase of additional amount received by other than next ranking subordinate) PUBLIC OFFICERS AND … EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next ranking subordinate) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source … the library trustees in investments which they deem to be for the best interests of the library, and need not be … on the investment of moneys appropriated by the village for library purposes is credited to the library fund. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-76DiNapoli: Wall St. Profits Soared in First Half of 2020
… Amidst the economic tumult brought on by the COVID-19 pandemic, the securities industry saw its … to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance . “An injection of federal stimulus … an outsized source of revenue, but the rising profits on Wall Street are disconnected from the pain being felt on …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020Opinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-65
… paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the … this state; national banking association; federal savings bank or federal savings and loan association; federal credit …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-23
… officer's statement to be based on his or her review of documentary evidence relating to the claim. Such documentary evidence must still be sufficient for the officer … internal controls and procedures identifying the type of documentary evidence that is appropriate for a town officer …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Agencies Bulletin No. 1006
… elected to be paid over the school year will be paid based on the actual number of days (excluding pass days) within the … and Institution, OSC will automatically insert a row on the Contract Pay page for the academic year 2010-2011 for … date for that agency. Note : For 21P employees who are on an unpaid Leave of Absence, OSC will not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersDespite Progress, Pay Gap for Women Persists
… estimates, Table S2412. For civilian population aged 16 and older employed full-time, year-round. The interactive … Wyoming ($21,676), Utah ($17,303) and Washington, D.C. ($16,032). Source: U.S. Census Bureau, 2019 American … service; transportation; and arts, design, entertainment, sports and media occupations. FIGURE 3 – New York Women's …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsTown of Broadalbin - Records and Reports (2018M-63)
Town of Broadalbin - Records and Reports (2018M-63)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-broadalbin.pdfTown of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdfJCR External User Guide Town and Village CFOs
JCR External User Guide Town and Village CFOs
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-town-and-village-cfos.pdfJCR User Guide for Town and Village Justices
JCR User Guide for Town and Village Justices
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-for-town-and-village-justices.pdfEconomic and Policy Insights: Food Insecurity Persists Post-Pandemic
Food insecurity is increasing in New York, with one-in-nine household unable to get enough food at some point during 2020 through 2022 because they lacked money or other resources.
https://www.osc.ny.gov/files/reports/pdf/food-insecurity-persists-post-pandemic.pdfPandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdfThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-2-1-23.pdfEnvironmental, Social & Governance Principles and Proxy Voting Guidelines
The New York State Common Retirement Fund votes by proxy on each proposal at annual meetings and special meetings of U.S. portfolio companies, as well as selected international companies.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/proxy-voting-guidelines-2022.pdf