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Opinion 96-21
… a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … State Comptroller Joseph J. Kelly). Town Law, §202-b(2) does not define what constitutes reconstruction or replacement of damaged, …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… received by an agency that do not need to be applied to a customer AR Item, such as miscellaneous receipts. The process … in error. Additional fields on the Payments tab include: Customer ID: A Customer ID is required when depositing receipts from public … received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development … and archiving systems to ensure that pertinent files and records can be easily retrieved and accessed. Formally … by refusing to provide auditors with access to pertinent records and staff and by failing to provide requested …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 97-22
… a dormitory. For purposes of this opinion, we will discuss only powers and duties of the college board of trustees and …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-22
… district. Further, these moneys may be expended only in accordance with the procedures for spending other …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal & School Audits
… utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Determination of Residency for Tuition Purposes
… states that a person does not acquire a State domicile only by being physically present in the State for the sole …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCUNY Bulletin No. CU-686
… Employees City University of New York (CUNY) campus security titles who meet the eligibility criteria are … Criteria: June 2020 payment Employees in the CUNY campus security titles listed below who have already received their … eligible employees. The payment will be paid using Earn code UA6 with the original effective dates and the adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveDiNapoli Recommends Ways For LIRR To Get Back On Track
… no communication of when a second train would arrive. With only one exception, when a person was fatally struck by a …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… term, interest free financing, clean water project only) Purpose: To provide short term financing for clean …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… types of economic development projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable … receive IDA financial assistance, promise to create new jobs or retain existing jobs in the community and invest in constructing new …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTown of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller DiNapoli Releases Municipal Audits
… Development Agency – Project Approval and Monitoring (Nassau County) The board and officials did not properly … The board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 2005-2
… incurred in performing firemanic duties. The distribution and use of foreign fire insurance tax monies is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted … other fiscal officer of the authority having jurisdiction and control of the fire department (Insurance Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2State Agencies Bulletin No. 2327
… inform agencies of OSC’s automatic processing of the April 2025 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … effective dates and check dates: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesOpinion 99-11
… the Local Finance Law contains provisions relative to the cancellation and destruction of obligations. That section … for the State Comptroller to designate the manner of cancellation or destruction of paid obligations. It states as … regulations, set forth in 2 NYCRR, Part 55, for the cancellation and destruction of municipal obligations. In …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Agencies Bulletin No. 2356
… Employees: Employees at DOCCS (Agency 10xxx) in the Civil Service Employee Association (CSEA – BU02, BU03 and … referred employee must become appointed to a Correction Officer, Correction Officer Spanish Language, Correction Officer Trainee or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andDiNapoli Urges Focus on Addressing Rural Challenges
… distances. Of the 56 crisis programs in New York, there is only one in a rural county (Sullivan), and it has capacity … among the most challenging to reach, and frequently the only available internet providers utilize satellites for the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year … and understands the need to get back to work. My office is prepared to help him through this transition and to make … Our state is facing great opportunities and challenges in the year …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speaker