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Opinion 90-11
… -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL … section 90 of the General Municipal Law. Compensatory time off in lieu of monetary compensation may only be provided to …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9State Comptroller DiNapoli Releases Municipal & School Audits
… $3.4 million of general fund balance to close gaps in the budget decreases the fund balance that is available to … annual and monthly financial reports. As a result, the council did not have accurate and up-to-date financial … of Cooperative Educational Services (BOCES) – Capital Assets BOCES officials did not properly monitor and account …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in December
… to Cornell University for a pesticide management education program. Office of General Services $39.4 million with … State Park in Jefferson County. $1.3 million with Niko Development Corp. for basketball court installations at Jones … unmanned aerial systems and develop infrastructure for future facilities in North Syracuse. $4 million to the city …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberOpinion 90-22
… (of consumer deposits for municipal water utility) PUBLIC SERVICE LAW, §§89- 1 , 117; GENERAL MUNICIPAL LAW, §11: A … Law, §117 provides, with certain exceptions, that a gas, electric, gas and electric, water, steam, telegraph, or telephone corporation, …
https://www.osc.ny.gov/legal-opinions/opinion-90-22DiNapoli Report Tracks MTA's Shifting Revenue Streams
… which once made up 19% of the MTA’s tax and fee revenue, only accounted for 8% in 2024 due to a real estate market …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 91-51
… a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section … in the same manner and at the same time as taxes levied for general county purposes. The county treasurer, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: MTA Faces Worst Financial Crisis in History
… The Metropolitan Transportation Authority (MTA) is facing the greatest crisis in its long history, with few … on the MTA’s finances . “The MTA’s financial condition is dire,” DiNapoli said. “With ridership down, debt burden … from. More than a reliable subway or commuter train ride is at stake. Washington needs to step up to help the MTA if …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 99-4
… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 88-36
… would now prevent this result (see Town Law, §64[1]). The only possible exception to the strict liability rule … be kept in mind that the cases discussed above concerned only public funds. It may be appropriate, therefore, to … to provide indemnification. This distinction is found not only in the nature of the acts themselves, one of which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 2011-1
… special act establishing the IDA in question contains no express authority for the IDA to hire individuals to staff … As such, an IDA "lacks powers not granted to it by express or necessarily implicated legislative delegation" ( … Comp No. 99-4, at 6; 1991 Ops St Comp No. 91-32, at 91). Express Powers Article 18-A provides for IDAs to fulfill …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… I look forward to working on a corrective action plan with the Comptroller DiNapoli's office to repair Broome … fund balance) were one of the lowest in the state with only 2.7 percent of gross expenditures available. If the county's fund balance was in line with the average amount of fund balance retained by other …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Agencies Bulletin No. 1636
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how … Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … To inform agencies of the procedures for reporting line number changes and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1636-reporting-line-number-and-budget-year-changes-fiscal-year-2018-2019State Agencies Bulletin No. 1397
… State Electronic Personnel System (NYSTEP) Effective Date(s) 03/26/15 – Administration 04/02/15 – Institution Agency … the Line Number field. If applicable, update the Position Pool ID field on the Specific Information page by expanding … a row will be inserted automatically on the incumbent’s Job Data page when the position is saved and the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1560
… Bypassed: 0, Update Errors: 0, Update Warnings: 0, Clean Updates 1. (24000,230) During the Update Incumbent … for whom Job updating was bypassed, those for whom Job updates failed due to error, those for whom Job updates were successful with warning messages issued and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Agencies Bulletin No. 1723
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how … Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … To inform agencies of the procedures for reporting line number changes and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1723-reporting-line-number-and-budget-year-changes-fiscal-year-2019-2020State Agencies Bulletin No. 1461
… State Electronic Personnel System (NYSTEP) Effective Date(s) 03/31/16 – Institution 04/07/16 – Administration Agency … Change Process for Line Item Realignment (LNR); do not use a Position Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017Oversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. … otherwise be overlooked. School districts and other local education agencies (LEAs), such as charter schools and Boards …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismComptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsValley Stream Central High School District – Capital Assets (2025M-16)
… – pdf] Audit Objective Did Valley Stream Central High School District (District) officials properly monitor, … capital assets often represent a significant investment of school district (district) resources and are subject to risks … Did Valley Stream Central High School District District officials properly monitor account …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16