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Opinion 89-44
… VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) STATE COMPTROLLER -- Justice Court … COURT ACT, §2021: Acting village justices are required to file a monthly report with the Justice Court Fund of the … reporting. You ask if acting village justices are required to file a monthly report with the Justice Court Fund of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. … or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 92-11
… claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer … GENERAL MUNICIPAL LAW, §6-n; EDUCATION LAW, §1709(8-c): A school district may not transfer the unexpended balance of an …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §207-m. You ask whether the starting salary for the new chief must be fixed at an amount equal to that which … Whether the starting salary for the new chief must be fixed at an …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Opinion 98-24
… if injured during the time such services are rendered. You ask whether a fire district which, pursuant to General … Municipal Law, §209-i(1-a), accepts the services of an individual who is a member of a fire company in a … that the "home area" of the firefighter at the time of injury is responsible for VFBL benefits (see Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 95-16
The proper assessment roll to be used for the apportionment required by section 1908 of the Education Law
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-6
… use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for department use …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County … according to an audit detailing the fraud released today by New York State Comptroller Thomas P. DiNapoli. In … vouchers to make it appear that the items were bought for highway department use. The audit revealed that in some …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinThree Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New Jersey, … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and Bryan Otero age 36 of WoodRidge New Jersey have …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ funding … Contribution rates used to calculate annual employer contributions are …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli Releases Annual IDA Report
… active IDA projects would create an estimated 213,887 jobs during their lifespan, with a median salary of $42,000. Another 224,234 existing jobs would be retained, with a median salary of $45,430. In … are estimated to create 36,607 temporary construction jobs. The number of net jobs gained (reflecting current jobs …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli Calls for Improvements to Capital Planning Process
… Over the past 10 years, New York spent an estimated $81.7 billion – including tax … dollars, federal aid and long-term borrowing proceeds – to support its capital program, with another $9.6 billion … Over the past 10 years New York spent an estimated $817 billion including …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… Thomas P. DiNapoli highlighted recent actions taken by the New York State Common Retirement Fund (Fund) to support … lead to improved shareholder value. That is what we are after.” The requests, directed to 17 companies including … the companies to disclose whether they collect anonymized sexual orientation and gender identity data to guide talent …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… The state collected $153.3 billion in State Fiscal Year (SFY) 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 billion higher than … The state collected $1533 billion in State Fiscal Year 201516 an increase of 28 percent from a year earlier and …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… State Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade … York 10 years earlier. When comparing 2005 and 2014 death rates for states for which data are available, only one state … and Connecticut for prescription opioids) had higher rates of increase in overdose deaths than New York. Among …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retirement System $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping … Shirley, was sentenced to execute a confession of judgment for the full restitution in Nassau County District Court Part 9P for his conviction of the crime of permitting falsification …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments … cruises. Kanas was arrested by City of Tamarac and Broward County Sherriff’s in Florida, and brought to Albany County to … Deputy Attorney General Kelly Donovan. Since taking office in 2007, DiNapoli has committed to fighting public …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityManual Reporting – Enhanced Reporting
… manual reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s … these employees, the Enrollment Dashboard in Retirement Online should be used to hire (not enroll) them for reporting … is enrolled or hired for reporting purposes, Retirement Online generates and displays the employee’s employment …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… (Report 2022-S-9 ). About the Program The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-follow