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Opinion 92-38
… , 168 AD2d 432, 562 NYS2d 555). This procedure is then required to continue until a full set of officers is … who previously was not approved by the board (17 Opns St Comp, 1961, p 197; see also 31 Opns St Comp, 1975, p 112; … not contain similar language, we believe that the omission from section 10-1012 of a definite date for the expiration of …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 91-49
… (see also 1977 Atty Gen [Inf Opns] 153). November 13, 1991 Kenneth H. Holcombe, Esq., County Attorney County of Clinton …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 93-9
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … receive benefits); (use of money for scholarship program) INSURANCE LAW, §§9104, 9105: The Florida Fire Department … Firemen's Benevolent Association may expend foreign fire insurance tax moneys, or any interest earned thereon, to …
https://www.osc.ny.gov/legal-opinions/opinion-93-9DiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it secures new financing or drastically cuts expenditures, according to an audit released today by New York State Comptroller … The city of Lockport will run out of cash to pay for operations in the very near future unless it …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problemsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… how their tax dollars are being spent. This is the fifth expansion of the website, building on DiNapoli’s commitment … to know how their taxpayer dollars are being spent.” This expansion allows users to customize their state spending …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli Releases April State Cash Report
… is primarily due to lower estimated personal income tax (PIT) payments as a result of weaker financial market … year-end tax receipts. April collections, especially in PIT, can be especially volatile due to changes in tax … federal levels as well as economic conditions. April 2016 PIT collections totaled nearly $6.4 billion, down 5 percent …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDiNapoli: Contractor Charged State for Booze & Sunset Cruise
… of Mental Health (OMH) including alcohol and a sunset cruise at a conference at the Montauk Yacht Club Resort & … for post-conference lodging and $2,743 for a sunset cruise, tips and gifts. PSCH also charged nearly $98,000 for … Office of Mental Health including alcohol and a sunset cruise at a conference at the Montauk Yacht Club Resort …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseDiNapoli Releases May State Cash Report
… of $480.1 million, or 3.8 percent, from the same period last year and nearly $120 million below projections, … grants for public schools – an increase of 6 percent from last year. May is the third largest month for school aid … through May 30, $2.7 billion or 13.7 percent higher than last year for the same period, primarily because of a $1.8 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportXI.12.B Contract Assignments – XI. Procurement and Contract Management
… all transfers under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, … under the contract is transferred to an entity independent from the Transferor. When assessing the appropriateness of a … approval of the contract assignment agreement is required. A contract assignment is prohibited where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsNew York’s Economy and Finances in the COVID-19 Era
… on the State Fiscal Year 2020-21 Enacted Budget Financial Plan Report on the State Fiscal Year 2020-21 Enacted Budget: …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Interactive Map: NYC’s Language Access Service Needs (2024-N-2)
New York City laws such as Local Law 30 of 2017 require City agencies to develop a language assistance program that ensures meaningful access to public services for all NYC residents who require language assistance or who exhibit limited English proficiency LEP
https://www.osc.ny.gov/state-agencies/audits/interactive-map-nycs-language-access-service-needs-2024-n-2Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentReal Property Portfolio
… accurately accounted for and reported on its real property holdings and the need to either hold or dispose of … stable and diversified local economies. ESD’s property holdings are diverse in location, size, value, and use; and … reporting on, and disposal of authorities’ real property holdings. Specifically, PAL §2896 requires public authorities …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioOversight of Child Protective Services
… Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there is reasonable … consistency, with a goal of reviewing 2,400 cases in a 3-year cycle. Once reviews of the LDSS are completed, OCFS … problems that should be addressed statewide rather than on a case-by-case basis. Officials had not yet developed a …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 2021.1
… No. 2021.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … and the Public Employees Federation (PEF) allows OASAS 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 at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20211-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.2
… split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20212-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021.3
… split up overtime earned before 11:00 pm on 03/09/2022 from overtime earned at or after 11:00 pm on 03/09/2022 due … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20213-pilot-program-establishing-temporary-overtime-rate-employees-certainCity of Long Beach – Budget Review (B21-7-6)
… levy of $50.5 million, which is $3 million above the legal limit, unless the City Council overrides the tax levy limit. The proposed budget includes a 4 percent water rate increase. However, at the time of our review, the City … appears insufficient. City officials did not include cash flow projections in the proposed budget. Although not …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6State Agencies Bulletin No. 2265
… overtime monies owed to hourly employees for overtime hours worked between the Non-Pensionable Lump Sum Payment … than 100% on 09/04/2024. Prorated Payment Amount Based on Hours Worked: The following employees will receive a prorated payment amount based on the number of hours worked as described in the Calculation section: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2265-council-82-afscme-afl-cio-council-82-security-supervisors-2024-nonSchenectady County – Investment Program (2025M-5)
… funds (monthly average of $112 million) in a money market account at a banking institution. The account had an … rate (monthly average 2.8 percent) of another money market account the County had at a different financial …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5