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Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … are certain statutory restrictions limiting eligibility for appointment or election to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Otisco Fire District – Financial Activities (2025M-42)
… are properly supported and authorized prior to payment, and financial records and reports contain complete … were not deposited in a timely manner (averaging 154 days late) including two deposits totaling $22,143 that were made more than a year and a half late. Eight collections totaling $24,453 were not recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Mission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of New York is achieving its performance measures and … through June 28, 2013. Background The Dormitory Authority of the State of New York (Authority) has two primary lines of … To determine whether the Dormitory Authority of the State of New York is achieving its performance …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresState Comptroller DiNapoli Releases Audits
… County) District officials did not always seek competition for professional services in accordance with district policy. … providers without seeking competition and used a request for proposals (RFP) process to select certain professional … and reviewed or ensure all claims paid in advance were for allowable purposes. Town of Waterloo – Financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsBovina Fire District – Fund Balance (2015M-138)
… May 31, 2015. Background The Bovina Fire District is a district corporation of the State, distinct and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected … of funds on hand to reduce future tax levies. Develop a written long-term capital plan that details anticipated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Accidental Death Benefit – En-Con Police Officers Plan
… her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, where there is no surviving spouse or minor …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitCUNY Bulletin No. CU-842
… part-time employees who are not in a Continuing Education Teacher (CET) title with an employee status of Active, Paid … Law School Adjunct Associate Professor, Law School Adjunct Assistant Professor, Law School Non-Teaching Adjunct I, Law … Medical Lecturer). Employees in a CET title (Continuing Ed Teacher and Continuing Ed Teacher – Credit) who are active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… system are appropriately limited. Board President Larry Gauger is employed by an engineering firm that does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry rose to a record 201,500 jobs in 2024, surpassing the previous peak in 2000. Preliminary 2025 … compared to 57% in all other industries. From 2019 through 2024, employment in the industry in New York state grew 9.3%, … The state closest to New York’s 217,800 industry jobs in 2024 was California with 102,600. The average annual salary, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostNew York State Comptroller DiNapoli Statement on MTA Finances
… the MTA estimates that 17.9% of revenue will go towards servicing debt, even as it has pushed out payments to manage …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… meeting. “Investors have the legal right to know how corporate dollars are being spent in the political … proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … behalf of more than one million state and local government employees and retirees and their beneficiaries. The Fund has …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOpinion 97-3
… Tax Law, §1102[1]). Section 1182, however, is applicable only to the enforcement of taxes which become a lien on or … such general, special or local laws continue in effect only until December 31, 1999 (L 1993, ch 602, §8[c][i], as …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… research centers, diagnostic centers, and small medical, podiatry, and veterinary facilities using radiation …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentState Comptroller DiNapoli Releases School Audits
… Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central School … and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York Citys November 2021 Financial Plan modification …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… take advantage of the growth in climate investing may miss out on a chance to strengthen their portfolios,” said the … into investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsOpinion 95-30
… 1723-a of the Education Law, which governed investments by school districts, was silent as to the investment of the moneys of a school district public library. In addressing the authority … library was an agency of the sponsoring municipality or school district and could invest only in the types of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Accidental Death Benefit – Regional State Park Police Plan
… of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to … listed above become ineligible for benefit payments, and the payments made to that time do not equal or exceed the … State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitCity of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189