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Opinion 93-17
… -- Retirement Benefits (authority to issue bonds to pre-pay certain employer retirement contributions) SCHOOL … -- Powers and Duties (authority to issue bonds to pre-pay certain employer retirement contributions) LOCAL FINANCE … is applicable only if the amounts needed to pre-pay the contributions are "sums" payable pursuant to an …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … sale of real property of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an …
https://www.osc.ny.gov/legal-opinions/opinion-97-18DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… statewide were designated in fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring … a low budget vote approval rate, a high percentage of English language learners, and large class sizes. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… The New York State Common Retirement Fund (Fund) received a $33.8 million return … $6 million, or a 25 percent internal rate of return. “We are investing state pension fund dollars into New York …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion in calendar year 2022, up 12.7%, or $2.5 billion, from 2021 … prior to the pandemic that ensured more online sales were being fully taxed.” Local sales tax growth in 2022’s fourth …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Opinion 91-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A village may use profits resulting from operation …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 92-44
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General … AND EMPLOYEES -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Fire Protection (cooperation agreement for recruitment of volunteer firefighters) -- Municipal Funds (manner of …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Public Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight … in 2021, rising 2.1 percent to 1,769 crimes per 100,000 people. Inmate Populations Keep Dropping As of March 2021, … in specialized youth facilities operated by the State Office of Children and Family Services (OCFS). Of the AO …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the alleged theft of more than $50,000 in goods and services from the town. The indictment charges … of Erin. “This indictment shows that nobody is above the law – a principle that has guided my office in aggressively …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicOpinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 2002-15
… 617, 364 NYS2d 506). Further, we have concluded that a local government may not, pursuant to its home rule powers, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 89-65
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Homeless Outreach Program database. Key Findings The MTA should develop additional quantifiable performance measures …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewExamination of Sunset LG Realty, LLC
… Purpose We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SUNY Downstate Medical … Downstate employee violated New York State Public Officers Law § 73(5)(a). In settlement of the violation, the Downstate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcOpinion 90-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police … of position of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Oversight of Chemical Dependence Residential Services
… at each Program, some of which were prior to April 2017. In addition, we included publicly available COVID-19–related … pursuant to requirements established in State law and New York Codes, Rules and Regulations (Regulations). … and methods are up to date, fully implemented, and being adhered to. Key Findings OASAS is not adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesDiNapoli Issues Report on Transparency of Village Fiscal Activities
… with financial reporting and other requirements. By law, a village’s chief fiscal officer (CFO) is required to … said. “Those that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal problems exist. Financial …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities