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Opinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … as follows: 2. The provisions of this section shall apply to any public entity: * * * * (b) where the governing body of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … and comptroller would have a prohibited interest in contracts between the town and the partnership, unless an … does not, by itself, give rise to a contract within the meaning of article 18 (26 Opns St Comp, 1970, p 126; see …
https://www.osc.ny.gov/legal-opinions/opinion-98-3DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterCUNY Bulletin No. CU-602
… To inform agencies of the changes to the TIAA Action Request (AC-1767) form Affected Employees Employees who have … optional retirement plan Background The TIAA Action Request (AC-1767) form is used to request a waiver of the suspense period or an election date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesNew York State Rent Relief Funding: Spotlight on New York City
… New York State has the highest share of renter households in the United States (46 percent), with the majority of those households located in New York City (63 percent of all State renter households). … cautionary tale, it is that some renters in need of help get left behind when the process is complicated and when …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the absence of a sales tax agreement between a county and all of the cities within the county, the State Comptroller is … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Comptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… of his two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing in items discarded by city residents. Foust and Clark later implicated Capuano, their supervisor, in the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwTown of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … adopted budgets that did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Resources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
Access Controls and Vulnerability Management Over Critical Systems (2025-S-8)
To determine whether the Battery Park City Authority's access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s8.pdfPension Payment Calendar
NYSLRS pension payments are deposited or mailed monthly — direct deposits are on the last business day of each month and checks are mailed on the second-to-last business day of each month.
https://www.osc.ny.gov/files/retirement/retirees/pdf/pension-payment-calendar.pdfUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Opinion 89-48
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge … Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of any … than recorded, and since there may be an obligation to pay on such bonds for an undetermined period of time after …
https://www.osc.ny.gov/legal-opinions/opinion-89-48XI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law, promoting prompt contracting with not-for-profit (NFP) organizations. More specifically, the Prompt Contracting … prohibit State agencies from generally requiring NFP organizations to waive claims for interest that would … in effect when a State agency does not timely notify a NFP of an intent to terminate the contract; require that any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingCollege of Staten Island - Examination of Fast Track MK LLC
… Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionState Agencies Bulletin No. 1287
… Department of Civil Service Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754 to obtain a statement … of the imputed income related to her/his spouse’s health care coverage. NOTE: Additional guidance regarding retro time … of Civil Service’s Employee Benefits Helpline at (800) 833-4344 or (518) 457-5754. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Asylum Seeker Spending Report
… shelter costs, followed by NYC Health + Hospitals (H+H), which led the operation of the Humanitarian Emergency … to $1.5 billion for FY 2026, $1.2 billion in FY 2027, and $500 million annually in FY 2028, FY 2029 and FY 2030, …
https://www.osc.ny.gov/reports/asylum-seeker-spending-report