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Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Comptroller DiNapoli Releases Audits
… The follow-up review found that the MTA made progress in addressing the issues identified. Of the 14 … (Follow-Up) (2022-F-11) The initial audit, issued in June 2019, determined DYCD was not adequately overseeing … The follow-up found DYCD made only limited progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Earnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it … Tier 6 (Joined NYSLRS On or After April 1, 2012) New York State Retirement and Social Security Law limits the earnings …
https://www.osc.ny.gov/retirement/members/earnings-limitsOpinion 98-15
… local legislative body of a municipal corporation, after public notice appropriately given at least 30 days prior to … that case, the court held that the specific provisions of Public Housing Law, §124, which authorizes the grant, lease or conveyance of municipal real property to a public housing authority and contains no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Cambria Housing Authority – Financial Management (2015M-316)
… which was established pursuant to New York State Public Housing Law, is governed by an appointed five-member …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… order to ensure the safety of State employees and the public; The agency wants to extend the useful life of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionOpinion 88-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … when the board member becomes employed by the firm. This is in reply to your letter asking whether a town board member … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should … for the purchase of goods exceeding $20,000 and for public work contracts (e.g., construction) exceeding $35,000. … lowest responsible bidder was awarded the contract, after public advertisement for sealed bids, or that the contract …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … Compliance with Payment Card Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that … (2019-S-9) PANYNJ did not realize revenue of $8.3 million from four leases at the World Trade Center (WTC) during the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsOpinion 93-21
… terms in the public interest for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d … 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, 499 NYS2d 395; …
https://www.osc.ny.gov/legal-opinions/opinion-93-21DiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… DiNapoli said. “As the state pension fund’s trustee, it’s my responsibility to protect and strengthen our investments. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… with unanswered questions,” said DiNapoli. “Last year, my office examined the extent to which residents in New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesBecoming a Participating Employer – What Every Employer Should Know
… benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster of … a police officer or paid firefighter must participate in the Police and Fire Retirement System (PFRS). … and service to us. Once an employer becomes a participant in NYSLRS, by law, that employer can never terminate its …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… The full op-ed is below: Seven years ago this month, my office publicly launched the New York Achieving A Better … their money and watch it grow. As trustee of the program, my office works diligently to expand its benefits and make it … of market volatility. To increase awareness about NY ABLE, my office works with community organizations and state and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryWall Street Profits for 2014 May Not Reach 2013 Level
… costs from other noncompensation expenses in its public reports so it is not clear exactly how much they …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelOpinion 2005-5
… when employer contribution to retirement system for the next subordinate officer is increased) GENERAL … provides, in pertinent part as follows: whenever the base salary or other compensation of the permanent full-time … of the police department in such unit, is increased , the salary … of the permanent full-time head of the police …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time … discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification … MVAIC that: The corporation shall be exempt from all taxes and fees now or hereafter imposed by the state, or by any …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an … Law, §99-m, as well as its general intent (see McKinney's Consolidated Laws of NY, Book 1, Statutes §§98[a], 177[c]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 90-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of benefit assessments for drainage) …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 89-29
… Law nor section 1-102 of the Village Law require special public hearings or referenda for the acquisition or exchange … transactions to obtain the most beneficial terms in the public interest (1986 Opn St Comp No. 86-78, p 124 and …
https://www.osc.ny.gov/legal-opinions/opinion-89-29