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Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … therein...". We have interpreted similar authority in Village Law, §6-612 (and its predecessor statutes) to authorize a village board of trustees, upon discontinuing a village …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesOpinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion … into reserves and protect itself against uncertainty. “New York City’s revenues continues to outpace expectations, … continue to create economic opportunities.” The release of New York City’s $99.7 billion FY 2023 Budget - $104.9 billion …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsOpinion 94-25
… FIREFIGHTERS -- Service Award Program (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, §217(c)(v): Section 217(c)(v) … year of firefighting service under a service award program for attendance at "meetings" of an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of … Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), Cash …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – En-Con Police Officers Plan
… Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value option (Tier 1), … covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/divorceXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… the GSA rates set for travel. Rates are available by Federal Fiscal year which begins on October 1 of each year. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesAshville Fire District – Procurement and Board Oversight (2025M-81)
… (Board) purchase equipment in accordance with New York State General Municipal Law (GML) and provide proper … Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81NYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the Mid-Year of State Fiscal Year 2012-13, October 2012
As this report demonstrates, growth in tax collections must increase significantly to meet year-end projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2012-13.pdfCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of the Middle School construction project and of the management company which assists with the School’s academic … project exceeded the authorized cost by $2.6 million. The management company pays most of the School’s bills, and … Middle School Capital Project and Board Oversight of the Management Company 2015M7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andUnified Court System Bulletin No. UCS-281
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored … of Fire Commissioners Board monitored financial activity and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately … gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planApplication Review and Site Permitting for Major Renewable Energy Projects
… economic, and environmental factors. In the decision to permit such facilities, ORES must review all proposed major … ORES for review. ORES has 60 days to determine whether a permit application is complete or missing required … ORES must make a final decision and issue a final siting permit for any major renewable energy project within 1 year …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … did not notify staff, parents and/or guardians of test results exceeding the lead action level, in writing, as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15