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Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… reserve established for a specific improvement or specific item of equipment into another capital reserve fund is not … reserve established for a specific improvement or specific item of equipment into another capital reserve fund is … improvement," or (2) the acquisition of a specific item or type of “equipment” (General Municipal Law § 6-c …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time performance has steadily deteriorated and the Metropolitan Transportation Authority (MTA) should do more to fix the underlying causes, many of which are controllable, … Train delays have increased as the subway systems ontime performance has steadily …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Report Warns of Growing State Debt
… limits on the levels of debt outstanding and debt service. Current projections indicate the state's available … or three times the median for all states. The annual debt service payments are projected to exceed $8.2 billion by the … include bonds issued by the Tobacco Settlement Financing Corp. and certain bonds issued in recent years to pay for …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-25
… be made based upon circumstances of each case. 16 Opns St Comp, 1960, p 404 is superseded to the extent inconsistent. … board of fire commissioners of a fire district to adopt rules and regulations governing all fire companies and fire … the duties of the chief or assistant chief (see 16 Opns St Comp, 1960, p 404, which also discusses whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… filling in village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire … who previously was not approved by the board (17 Opns St Comp, 1961, p 197; see also 31 Opns St Comp, 1975, p 112; … (Village Law, §10-1018). December 28, 1992 Barbara R. Lake Potter, Esq., Village Attorney Village of Hammond …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … 2012, the Office of the State Comptroller (OSC) completed 21 audits of Empire’s payments for special items. Systemic … item implant claims processed during the 18-month period July 1, 2015 to December 31, 2016, Empire recovered $208,993 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates 03/28/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 719
… To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement … increased to $1,550 and such amount shall be added to the base salary of all arbitration eligible employees effective … increased to $1,075 and such amount shall be added to the base salary of all arbitration eligible employees effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainTown of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … fiscal officer, is responsible for receiving, disbursing and retaining custody of Town money, maintaining accounting …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingState Comptroller DiNapoli Releases Municipal & School Audits
… on behalf of the supervisor and performed the supervisor’s payroll duties without oversight. In addition, the bookkeeper …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Investors Reach Settlement with Wynn Resorts
… Investors who filed suit against the officers and directors of Wynn Resorts Ltd. claiming they failed to protect the … Investors who filed suit against the officers and directors of Wynn Resorts Ltd have reached a …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsFiscal Year Earnings and Prior Years’ Adjustments
… Salary Listing and Prior Years Adjustments NYSLRS employers can view salary and days worked reported for the last fiscal year as …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company … is being spent appropriately and effectively.” Chenango Bridge Fire Company – Cash Receipts and Disbursements (Broome … announced his office completed audits of the Chenango Bridge Fire Company Franklin County Newfield Fire Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… filings across New York dropped 46 percent between 2013 and 2018, from 46,696 to 25,334, according to a report issued … in foreclosures means fewer people are losing their homes and our municipalities are seeing some relief from the collateral damage associated with shrinking tax bases and neglected properties,” said DiNapoli. “While this is an …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Comptroller DiNapoli Releases Municipal Audits
… , Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, … and 2014 annual financial reports. Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) … Salamanca Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing … their money is being spent appropriately and effectively.” Village of Endicott – Budget Review (Broome County) The … today announced his office completed audits of the Village of Endicott Village of Hempstead City of Lackawanna …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged … change and help save the planet. “Today is an historic day, as leaders from around the world celebrate Earth Day by signing the Paris Agreement to limit global warming. … On Earth Day 2016 New York State Comptroller Thomas P DiNapoli urged …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016