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Opinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-5DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York … today warning New York City’s leaders to safeguard the city’s finances against the challenges that lie ahead. … The New York Daily News published an oped from New York State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadOpinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 93-30
… and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … and Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, … an individual from a village justice court to a county jail after the individual has been arraigned in …
https://www.osc.ny.gov/legal-opinions/opinion-93-30DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… A new report by State Comptroller Thomas P. DiNapoli highlights the … our institutions of higher education staying competitive by ensuring they are affordable, are diverse, and nurture a … students, or 7.6% since Fall 2008. The decline was led by the nearly 14% drop in enrollment at public institutions, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsComparison of ERS Benefits
… to 30 years). See Tier 6 Member Contributions. Retirement Age Full benefits at age 62. Retire as early as age 55. Benefits permanently … at age 55. See the entire benefit reduction chart. Final Average Earnings (FAE) Calculation The average of the … ERS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… based on guidance from the most recent report by the United Nations Intergovernmental Panel on Climate Change . The IPCC … went to a vote when no agreement was reached, including: Resolution calling for ExxonMobil to address climate change …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureSullivan County – Time and Attendance (2017M-55)
… is located in the southeastern part of New York State and has a population of approximately 77,500. The District is … heads are generally exempt from recording their time, and there were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees manually edited …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 … did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, … Town of Junius Supervisors Records and Reports 2017M168 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and sewer fund all … deficit. Adopt a fund balance policy to govern the level of fund balance to be maintained in each of the Village’s … Village of Granville Financial Condition of the Sewer Fund 2018M49 …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017. … is governed by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 … of payrolls. Adopt written policies and procedures for cash collections at the Community Activity Center, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… officials established adequate internal controls over Building Department operations for the period June 1, 2015 … officials did not segregate code enforcement duties. The Building Department did not always issue press-numbered … Village of New Paltz Internal Controls Over Building Department Operations 2017M201 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… complete report - pdf] Audit Objective Determine whether Department officials monitored community-based agencies to … Key Findings For eight of nine contracts reviewed, Department officials obtained and reviewed backup … were performed as required before authorizing payments. Department officials did not obtain and review backup …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVillage of Walden – Financial Condition (2017M-255)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255Solvay Union Free School District – Payroll (2017M-257)
… and in the employee-paid portion of health and dental insurance premiums. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186