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Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… Town of Throop Supervisor was arrested and pleaded guilty today to stealing nearly $11,000 from the town over a … Attorney General Letitia James and the New York State Police announced. William Tarby pleaded guilty to Grand … Tarby stole from the people he was elected to serve, and today we are making him pay. I want to thank Comptroller …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townState Agencies Bulletin No. 2178
… Maintenance Allowance. Affected Employees: Employees in the Division of Military and Naval Affairs – BU47 who meet … Relations (OER) memorandum dated 10/26/2023 provide for a Uniform Maintenance Allowance. Effective Dates: The 2023 … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/20/2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andAllocation and Budgetary Controls Over Unrestricted Funds
… To determine if the Research Foundation for the State University of New York had: a fair and equitable methodology … funds. Background The Research Foundation for the State University of New York (Research Foundation) is a private, … Its primary mission is to support research at the State University of New York (SUNY) by administering sponsored …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly deposit, disburse, … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5State Comptroller DiNapoli Releases Municipal Audits
… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable … increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36) The board did not … the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… oil and gas companies – including ExxonMobil, Chevron, Shell, BP and others – engage in all facets of the oil and …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesState Agencies Bulletin No. 2077
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Relations (OER) memorandum dated 10/24/2022 provide for a Uniform Maintenance Allowance. Effective Dates The 2022 … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/21/2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-727
… to provide agencies with instructions for processing the 2021 CUNY Nurses Health Specialty Differential through the … Nurse Practitioner (Full-time only) Background: The 2021 CUNY Nurses Health Specialty Differential payment for … on the Eligibility Requirements contained in the 12/1/2021 memorandum from Carmelo Batista, Jr., University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyState Comptroller DiNapoli Releases Municipal Audits
… written bylaws to provide guidance to the treasurer for recording and reporting financial transactions. The board … written policies and procedures to provide guidance for the code enforcement function, and the former code enforcement officer did not bill for or collect all code enforcement revenues due to the town. …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… health care costs continue to increase. Current estimates project at least 6 percent annual increases for health … bond ratings suffer and borrowing costs increase down the road. See OPEB legislation . …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is accurate and up … with the Office of the New York State Comptroller (OSC). You have the option to do so online 24/7 through the Vendor … As a New York State vendor you must ensure your business information is accurate and up …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … referendum nor is the town board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… said, "I am delighted investors will have the chance to vote on this motion at this week's annual meeting, in spite … Exchange Commission approval to block the proposal from a vote of shareholders. March 2016: The SEC rejects …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… drinking water projects. The following describes the types of loans that are currently available from the revolving fund … loan type: Long Term Leverage Loans (Approximately 95% of the loans) Purpose: To finance eligible clean water and … fund is used to subsidize the borrower's interest expense on the serial bonds, producing a lower effective rate of …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs across the … this assistance. Between April 1, 2017 and June 6, 2022, HUD allocated over $244 million in CDBG funds to HCR, for … (CDBG-CV) through the CARES Act. During the same period, HUD allocated about $120 million in HOME funds to HCR, as …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding