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Opinion 88-27
… merely provided a mechanism which was intended to free municipal resources from an unnecessary drain by …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 88-18
… p 431 superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding; and whether the plans were tested/updated and the weather-related equipment … both B&T and Bus Operations developed several weather plans/procedures that can be activated for extreme …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: New York on Stronger Financial Footing
… Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released today by … service and Personal Income Tax refunds, according to the report. While indicative of an improved cash position, the … tax credit for manufacturing companies. DiNapoli’s report notes the final budget: Increases school aid by 5.4 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Comptroller DiNapoli Releases Municipal Audits
… Reports (Fulton County) The supervisor did not maintain complete, accurate and timely accounting records or provide …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Budget Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found … to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing … that transfer station collections were remitted on time. However, they were not adequately supported or …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 92-19
… single-family dwellings, although the "Rules of the Road" would apply upon private roads open to public traffic. … roads. We note, however, that the so-called "Rules of the Road" contained in Title VII of the Vehicle and Traffic Law … §1660 to these roads. As noted, however, the "Rules of the Road" would apply to the roads in question if they are open …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 92-3
… 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 -- Engineering Services (consulting engineer as … Whether the chairman of a town planning board has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 98-14
… Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… single payment equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on … 15% 4 5, 10, 15 or 20% 5 or more 5, 10, 15, 20 or 25% To estimate how much you would be eligible to receive: Sign in … , and under “My Account Summary,” click “Estimate my Pension Benefit.” After you enter your basic retirement …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentOpinion 94 - 23
… relative to the establishment and extension of fire, fire alarm and fire protection districts. Town Law, §170(1) … of any incorporated village or city or existing fire, fire alarm or fire protection district therein, after a public …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted … for court-ordered AOT for individuals with severe mental illness who meet criteria outlined in the Law. The Law … among OMH, its five regional Field Offices, and local mental health authorities in 57 counties and New York City …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… has agreed to enter guilty pleas on federal and state public charges stemming from public corruption investigations. SCARBOROUGH pled guilty … County Court Judge Stephen W. Herrick to plead guilty to a public corruption charge related to the misuse of over … York has agreed to enter guilty pleas on federal and state public charges ste …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… revenue actions to minimize costs to drivers. Raising tolls should be the last option, and the Thruway has more … 2031. The last toll hikes occurred in January 2021, when tolls were increased for the Cuomo Bridge, those paying … Implementation of cashless tolling and problems with Tolls by Mail (TBM) system. The Thruway’s implementation of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… new risks, while failing to address existing risks, in the New York City Department of Education’s (DOE) budget, … students and families have been resilient and resourceful in the face of the challenges posed by the COVID-19 … guidance, long-term school closures, remote learning and hybrid learning models, and new health and safety precautions …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapControls and Management of the Unemployment Insurance System
… mission is to protect workers, assist the unemployed, and connect jobless workers to jobs. One of its key tasks in … paid to fraudulent claimants before being detected; The length of time from when claims were filed to when they were …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… mental health staff, including psychiatrists and social workers, but too often this is not the case, DiNapoli’s audit …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… of approximately $30,000 and a subsequent attempt by the Councilman to cover their tracks. “The crimes Mr. Wills is accused of … or any other public corruption matter is encouraged to contact the Attorney General’s Office at 1-800-996-4630 or …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-public