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Opinion 90-24
… -- Powers and Duties (delegation of authority to hire bond counsel) BONDS AND NOTES -- Bond Counsel (delegation of authority to hire) LOCAL FINANCE LAW, … officer of the municipality the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 89-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND … a county clerk may charge additional fees for the filing of a notice of pendency if the notice affects more than one …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 89-62
… This opinion represents the views of the Office of the State Comptroller at the time it was … multiple nominating petitions for fire district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is … conclusion in regard to fire district elections. For example, subdivision 1 of section 6-138 of the Election Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2002-14
… 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 AD2d 853, 669 … facts underlying the claim (see, e.g., 26 Opns St Comp, 1970, p 46, supra; see also Village Law §4-400[1][l]). The … authority to settle claims (see, e.g., 26 Opns St Comp, 1970, p 46, supra ; see also, e.g., Hammond Lane v Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2000-12
Whether town board members are required to abstain from voting on resolutions setting salaries for family members who serve as various town officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-12DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually … audits by New York State Comptroller Thomas P DiNapoli have revealed a number of local Industrial Development …
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
… New York’s Empire State Supportive Housing Initiative (ESSHI) … has not been meeting the needs of all the vulnerable New Yorkers it was created to serve, according to a new audit … New Yorks Empire State Supportive Housing Initiative ESSHI …
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
… collections totaled $36.1 billion through the first half of New York's 2017-18 fiscal year, $386.6 million below the latest projections, largely because of lower than expected personal income tax collections, … and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli: NYC Retail Sector Battered by Pandemic
… York State have relied primarily on federal assistance to shore up their businesses. Retail firms sought assistance …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicOperational Advisory No. 7
… and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and … were established in the system. This information is used for many purposes during day-to-day operations including … and email it to [email protected] no later than Friday, 10/11/13 . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateXV.6.B Negative Payroll Balances – XV. End of Year
… during the current month or period involved. Budgets are not permitted to lapse with a negative balance and should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesState Police Bulletin No. SP-252
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2023, April 2024, … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the April …
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
… Purpose To inform agencies of new earnings codes and procedures for … with an hourly rate less than $7.57 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and … issued November 8, 2011, a plan has been established to reduce the compensation of any employee within the purview …
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
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted … District officials did not apply for transportation 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)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
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)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
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)
… contribution reserve and the employee benefit accrued liability reserve had significant balances in excess of their …
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)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
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-26