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Opinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Williamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… using rates established by SED. The rates are based on the financial information Williamsburg reports to SED on its …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… The New York State Common Retirement Fund (Fund) is committing another $350 million to … Program is the largest and most comprehensive of any home state focused pension investment program in the United …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… companies, including Pioneer Natural Resources Co., Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are prepared for … viable transition strategies. The 21 companies are: APA Corp. Apache Corp. Baytex Energy Corp. Birchcliff Energy Ltd. …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Order 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… of Transportation (DOT) is responsible for the operation and condition of approximately 6,300 miles of streets and highways, over 12,000 miles of sidewalks, more than 13,250 signalized intersections, and over 315,000 street lights. This includes conducting …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followDiNapoli Announces $15 Million Investment in Northern Ireland
… Belfast is enjoying. The Comptroller is a true friend of Belfast and his longstanding resolve to ensure …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandNew NY Broadband Program (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … ). About the Program Broadband is a critical aspect of economic growth and job creation, and increasingly an …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followPhysical Accessibility to Programs and Services (2025MS-1)
… and one Village (together “the Municipalities”), based on four categories of accessibility: Approach and Entrance … as the Office of the State Comptroller (OSC) opining on the legality of any of the Municipalities’ facilities … with, the ADA. See Appendix A for more information on the ADA Checklist for Existing Facilities. The selected …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Town of Bethlehem – Information Technology (2025M-25)
Town employees and officials use the IT systems for Internet access email receiving online payments and to maintain various records such as financial and personnel records and evidence files for the Police Department The Towns Management of Information Services MIS Department consists of the
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Schenectady County – Investment Program (2025M-5)
… policy, which delegated the responsibility for the administration of the investment program to the Commissioner …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should receive a confirmation email … 30 days. If you don’t receive a confirmation email and it’s not in your junk or spam folder, contact us . Email and … do not have any more information about your claim than what’s included in your status or correspondence from us, and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement … worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedOpinion 2000-9
Whether an industrial development agency may compensate its executive director by an annual salary and an extra lump sum amount at the end of the year
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 88-7
… that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation … debt service for purposes of a town improvement district and current assessments also have been raised and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: State Faces Potential Budget Gaps
… from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring … payments, the report estimates such spending growth at 3.6 percent. The Enacted Budget Financial Plan relies on $5.9 … that is scheduled to expire at the end of 2017. Another $1.6 billion is from prepayments for purposes including debt …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsLocal Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpinion 93-32
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … LAW, §§33, 34, 811, 813; PUBLIC OFFICERS LAW, §§87, 89: In connection with an examination into the accounts and … local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 88-62
… FUNDS -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees … LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: …
https://www.osc.ny.gov/legal-opinions/opinion-88-62