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Opinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari … Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… including equities, real estate and alternative investment strategies. The Commissioners' work today supports the Church …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeState Agencies Bulletin No. 2043
… Secure Area and download their Monthly Bill Detail. (Main Menu > Billing > Monthly, Estimated and Final Billing > … instructions: Navigate to General Deduction Data (Main Menu >Payroll for North America > Employee Pay Data USA > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersCUNY Bulletin No. CU-666
… the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the CUNY … the General Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897 , CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… listed in the chart below: EON Electronic – Construction Team ECN Electronic – Construction Team Quick ECT Electronic – Qualified Quick Contract EGG Electronic – Grants Team (EDSS submissions only) EBP Electronic – Lowest Price …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
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
… to oversee and monitor the federally funded Community Development Block Grant (CDBG) program and HOME Investment … funding from the U.S. Department of Housing and Urban Development (HUD) to administer the CDBG and HOME programs … to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Accommodations for Passengers With Disabilities
… Objective To determine whether the Port Authority of New York and New Jersey (PANYNJ) has complied with selected … 1921 as an interstate public entity created to control the port district of New York and New Jersey, maintaining the … To determine whether the Port Authority of New York and New Jersey complied with …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its … and whether these plans were implemented as planned once the unexpected occurred. This audit covered events that …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… as required by state law and the village’s procurement policy. In addition, 36 claims totaling approximately … the village’s financial condition was not properly reported in the annual financial report. Without reliable … financial reports, annually audit the treasurer’s records per state law or ensure the accuracy of the annual financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Recommends Ways For LIRR To Get Back On Track
… The Long Island Rail Road's (LIRR) limited plans for handling … incidents and poor communications to riders, exacerbated the impact of train delays and cancelations this past winter, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Comptroller DiNapoli Releases Municipal Audits
… budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 … on Dec. 31, 2020, which is excessive and enough to pay 41.5% of the District’s 2020 expenditures. In addition, the … the Office of State Comptroller, as required. As of May 5, 2021, the reports were late and remained unfiled. In …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Police Bulletin No. SP-185
… of OSC’s automatic processing of the 2018 State Police Holiday Bonus Payment and to provide agency instructions for … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Date(s) The 2018 State Police Holiday Bonus Payment will be processed in a separate check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-185-2018-state-police-holiday-bonus-paymentTown of Oxford – Financial Condition (2024M-135)
… Financial Report (AFR) filings. Understanding the Program A key measure of a town’s financial condition is its level of fund balance, … $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… approve and monitor projects that were provided financial assistance? Audit Period January 1, 2017 – August 31, 2024 … of the people of New York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, … and recreational facilities).In return for financial assistance, many project owner occupants, or project owners …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mCUNY Bulletin No. CU-338
… a list of employees in the specialized title of HEO/Univ Admin (Job Code 016855) will be sent to agencies. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008DiNapoli: Technology Changing How Local Governments Serve Residents
… of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … other local officials to explore options to improve their service delivery.” “Emerging smart technologies have enormous … cameras that record use of the parking spot and support remote e-ticketing. These systems often allow drivers to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-7
… Memorandum of Joint Legislative Committee on Fire Laws, re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; … districts "except where the provisions of a general or special law expressly prohibit the rendition of general … Since only the State Legislature may enact general and special laws, the statutory language of section 209-b clearly …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 95-12
… or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments … to deposit or invest with a State or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, … §§10 and 11 does not include State or federally chartered savings banks. The term "national banking association", as …
https://www.osc.ny.gov/legal-opinions/opinion-95-12SUNY Bulletin No. SU-269
… Purpose To inform State University of New York (SUNY) agencies of the implementation of the New York State Paid Family Leave. Affected Employees As of … at: https://www.suny.edu/benefits/attendance/pfl/ The New York State Department of Financial Services has announced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-university