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Opinion 2007-3
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … to the highest ranking subordinate in the village police department who is in a bargaining unit has not been increased … received by the next subordinate police officer in the event that such subordinate officer’s other compensation is …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3City of Olean – Budget Review (B1-14-1)
… budget complies with the property tax levy limit set by statute. Key Recommendations Investigate the difference …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-13-2)
… rather than transferring the funds to the capital projects account. … City of Olean Budget Review B1132 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Opinion 2000-16
… life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax special acts) … policy covering the members of the association may permit a member to designate as his or her beneficiary a … and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d 192 [interpretation of wills]; People v Whitted , …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 92-15
… Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General Municipal Law, … to both a line-of-duty injury and a pre-existing non-work related condition, section 207-c benefits must be … pursuant to Retirement and Social Security Law, §363-c does not mandate benefits under General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal … for the two existing firehouses. When the new firehouse construction is complete, the two existing firehouses will be … a proper annual audit of the Treasurer’s records and reports to ensure that the records are complete and accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mApplying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the … have “filed with the Comptroller.” If you need help, you can call 866-805-0990, make an appointment for a … Retirement (RS6037) from our website. If you mail a document “Certified Mail — Return Receipt Requested,” we will …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsOversight of Building Construction Site Safety
… (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety. The audit covered the period from … in a timely manner. Use DOB inspection, violation, and accident data as well as publicly available data to identify …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … maximum transparency will be key going forward. The costs for skyrocketing shelter demand are not sustainable without …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomOpinion 2002-4
… -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the … and other applicable laws and regulations, including any permit requirements. The town must determine that the … conditions and constant erosion" (see Memorandum to the Governor, dated March 19, 1942, by the Counsel to the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, HCR makes …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 2000-4
… , 30 NY2d 122, 331 NYS2d 17; Board of Education v Yonkers Fed. of Teachers , 40 NY2d 268, 386 NYS2d 657; City of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … million in FY 2025. Interest income dropped by over 90% early during the pandemic (FY 2019 to FY 2021) as the Federal …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli Releases Analysis of Enacted State Budget
… 2018-19 Enacted Budget increases funding for education, health care and other programs, but allows more borrowing and limits … trends moving forward including the ongoing impact of federal tax and budget actions." After the first eight months …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsMonitoring of Homeless Data
… across the State; and to determine if OTDA’s programs are using all available data to best address the needs of … for homeless families and individuals. These CoCs control access to the HMIS-compliant systems but are not required to … toward achieving permanent housing, and better determine what programs are used or needed by the homeless population. …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataSecurity Self-Assessment – Information Technology Governance
… IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about … return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… DiNapoli. ESD spends about $1.8 billion a year in taxpayer money for loans, grants, tax credits and other financial … program successes and failures, or apply successful strategies to other programs. This creates uncertainty about …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs