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Opinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than one parcel …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 89-62
… nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not … petitions for fire district office but is silent as to the nature of these requirements, we believe that they could include, among other things, a prohibition against the signing by a qualified voter of multiple …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requiring abstention from …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… in the audit reports. “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities … that were reviewed contained recapture provisions. For example, one business received more than $600,000 in tax …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… significant deficiencies in the New York State Office of Mental Health’s (OMH) oversight of ESSHI, which was launched … was created to improve the availability of supportive and affordable housing for New York’s most vulnerable … may have serious mental illness, could be in treatment for addiction, were formerly incarcerated, were victims of …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… current year estimated payments for the 2017 tax year have declined $87.7 million, or 1.6 percent, from the same … million, more than last year. However, the growth rate is lower than the current projected annual increase of 5.2 … or 8.2 percent, from the same period in SFY 2016-17. This is largely due to collections from audits, primarily from the …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: NYC Retail Sector Battered by Pandemic
… retail sector, one of New York City’s biggest employers, is having an uneven recovery from the COVID-19 pandemic, with … sellers booming, according to a report released today by State Comptroller Thomas P. DiNapoli. “2020 was a bleak … if they have enough money to buy at all. New York City is one of the world’s premier shopping destinations and …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicOperational Advisory No. 7
… Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the … Code (DC). The information in SFS was created at the time of conversion or as BUs were established in the system. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateXV.6.B Negative Payroll Balances – XV. End of Year
… as soon as possible. Note: An analysis and the correction of currently charged payroll pools may be necessary by your …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Police Bulletin No. SP-252
… processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … are affected. Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to the general salary in April 2023, April 2024 and April 2025 for Troopers in Bargaining Unit 07 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateState Agencies Bulletin No. 1101
… To inform agencies of new earnings codes and procedures for processing the 2011-2012 PEF Deficit Reduction Plan. … number, pay period begin date and pay period end date for each pay type. New Earnings Codes OSC has created new … 16L/17C, OSC will insert a row on the Additional Pay page for employees who meet ALL of the following criteria: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesRetirement System Membership – Forest Rangers Plan
… you must complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of Environmental …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not include more than … plans. District officials retained an annual average of $798,735 in the debt service fund over the past four years … aid in a timely manner. As a result, the receipt of aid totaling approximately $148,672, which could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCleveland Hill Union Free School District – Financial Management (2017M-235)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates three schools with approximately 1,250 students, is governed by an elected five-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Minisink Valley Central School District – Financial Condition (2016M-26)
… The Minisink Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange County and in parts of the Towns of Wallkill (Orange County) and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372