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Opinion 88-18
… (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX … of article fourteen, titles one and two of the real property tax law (2) to perform all acts and fulfill all … for the preceding period of April 1st through September 30th. As noted, the villages involved in this inquiry were …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 88-12
… collection services on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one … collection services on a cooperative basis either by jointly acquiring equipment and hiring personnel or by one … cooperation agreements to provide such services either jointly or by one village or more villages for the others. If …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Audit Faults Justice Center Records, Raises Questions on Accountability
… problems," DiNapoli said. "Even though the Justice Center is over three years old, we don't know how effectively it is operating or whether changes are needed. This isn't about … if some of the old system's problems still exist. It is about keeping New York's most vulnerable people safe and …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State … report often relied on flawed or unvalidated data, and at times data was interpreted incorrectly, resulting in … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school districts at a higher rate if at least 30% of the … New York State Department of Agriculture and Markets initiative to reimburse school districts at a …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 89-27
… in office prior to such date, as long as the resolution is consistent with equal protection provisions in the State … salary or wages and fringe benefits. The term, however, is also often used interchangeably with 'salary' or 'wages' … exclusive of fringe benefits, to which an employee is entitled (see 1985 Opns St Comp No. 85-13, p 16; 1984 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 88-61
… of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of … of such taxes. You informed us that you received a school tax payment in an envelope postmarked with a date after the … certificate of mailing were not the same. Real Property Tax Law, §925 governs the payment of taxes by mail and …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 92-11
… the governing board of any "municipal corporation", which is defined to include school districts, to establish an … fund for any loss, claim, action or judgment for which it is authorized or required to purchase or maintain insurance. … unexpended balance to a section 6-n reserve fund. There is no analogous authority, however, for a school district to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-62
… is no longer needed for village purposes may be conveyed ( cf . County Law, §215[4]). This Office has consistently … of village property to a school district public library ( cf . 1981 Opns St Comp No. 81-81, p 82, concerning the … library, it does not authorize gifts of real property ( cf . 1983 Opns St Comp No. 83-117, p 146). Although there is …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Opinion 91-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … duty. In Schampier v Office of General Services of the State of New York , 73 AD2d 1011, 424 NYS2d 57, affd 52 NY2d … for which he was entitled to compensation, although only 24 of those 31 days were also days on which he was scheduled …
https://www.osc.ny.gov/legal-opinions/opinion-91-40State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… pockets," State Comptroller DiNapoli said. "Public service is a privilege and a duty that he is charged with betraying. Thanks to our partnership with … of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesMiddletown Employee Charged With Theft
… District Attorney David M. Hoovler and the New York State Police announced the arrest of Thomas McKelevey, 70, of … with District Attorney Hoovler and the New York State Police, he will face the consequences for his actions.” “I … Orange County District Attorney’s Office,” New York State Police Superintendent Kevin P. Bruen said. “This case …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request documentation to confirm goods were received in satisfactory condition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton … Length of Service Awards Program (LOSAP) point system is not consistent with state law. Some firefighters did not …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… all new contracts, including but not limited to services, goods, leases, revenue, construction, and grants. The New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programState Agencies Bulletin No. 1949.5
… No. 1949.4 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Employees Federation (PEF) allow specific OCFS facilities to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19495-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2037
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020, 2021, and 2022 Retroactive Increases to Location Pay and Supplemental Location Pay and provide … the eligibility criteria are affected. Background Pursuant to the Memorandum of Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2037-april-2020-2021-and-2022-retroactive-increases-location-pay-andSUNY Bulletin No. SU-314.1
… represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain … Services Unit (BU05) titles who work at a SUNY University Hospital are affected. Background The Memorandum of … employees is .00120. Agency Deptid Stonybrook University Hospital 28050 and 28058 University Hospital of Brooklyn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-rates