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Opinion 2005-1
… of a lien on real property (see Municipal Home Rule Law §10 [1][a][ii][9-a]) 3 and commencement of civil actions. We … 3 A lien imposed pursuant to Municipal Home Rule Law §10(1)(a)(ii)(9-a) may not, absent express statutory …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… OVERVIEW AND POLICIES This section provides agencies with an overview of the Imaging and Attachment feature of the … private and confidential information and SFS transactions with attachment capability. Online agencies are required to … and Accounts Payable Modules as soon as possible to assist with the transition. For the remaining SFS modules, online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Agencies Bulletin No. 2109
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 PEF LLS payment and provide instructions for payments not processed automatically. Affected Employees: … for newly eligible employees, will continue even if there is no successor agreement. Effective Dates: The April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1640
… Employees. Affected Employees Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases Audits
… the effectiveness of their oversight. As a result, there is considerable risk that material information concerning … not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … devices reported from Jan. 1, 2014 to Sept. 30, 2016, 26 percent took longer than the three-day target to be …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts … whether it has followed required procedures in the leasing of its properties. This audit covered the period January 1, … To determine whether the Port Authority of New York and New Jersey has a tracking system that …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceOpinion 90-24
… powers and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, … chief fiscal officer or clerk of the school board, as the case may be, shall exercise such powers and perform such … and issuance of obligations of the municipality. In the case of public sales, this would include complying with …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 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-employees