Search
Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … suitable headquarters for, and the promotion of fraternal intercourse among the members of such corporation, the … that the Association shall have all of the powers of a not-for-profit corporation, which include the power to rent …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 93-4
… by a two-thirds or three-fifths vote because in either case a minimum of five affirmative votes are required (see 10 …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Shareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to the worldwide effort to limit climate change. "Combating …
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
… clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC Distribution of Funds: The local government in applying for the loan from EFC … from capitalization grant moneys and state matching funds (usually 1/3 to 1/2 of the loan amount for clean water …
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
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the Housing Finance Agency, Governor’s Office of Storm Recovery, and Housing Trust Fund Corporation (HTFC). HTFC’s Office of Community Renewal is allocated federal funding from the …
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
… requirements of the Americans with Disabilities Act, the Rehabilitation Act of 1973, and corresponding federal … an individual’s major life activities. Section 504 of the Rehabilitation Act of 1973 prohibits discrimination on the … was also subject to this accessibility requirement. The Rehabilitation Act of 1973 requires airport (and terminal) …
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 … To determine if the Long Island Rail Road has plans to address unexpected delays or events including addressing the needs of its passengers and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … that it was within the 4 percent statutory limit imposed on the level of unrestricted fund balance. Wantagh Union Free … were reasonable and adopting realistic budgets based on historical costs and trends. As a result, the district …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Town of Oxford – Financial Condition (2024M-135)
… and delayed filing of AFRs. Audit Summary The Board did not receive complete and accurate financial records and … the current and former Supervisors (Supervisors) did not maintain complete and accurate financial records and reports, the Board did not provide appropriate oversight by reviewing records, such …
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)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit … and use tax exemptions within the authorized amounts. Three of the seven projects that were approved and granted …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli Recommends Ways For LIRR To Get Back On Track
… for handling unexpected 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 … "There is no question that LIRR has some tough challenges to overcome, and faced many unexpected incidents this past …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackState Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears … code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees … who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… billion — the highest fiscal year-end value in the Fund’s history. “The New York State Common Retirement Fund … fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to deliver strong …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionDiNapoli: Technology Changing How Local Governments Serve Residents
… to be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on taxes, and encourage new growth, but must be vigilant against cyberattacks. Schenectady is … meeting the demand for free public Wi-Fi on a large scale. Through partnerships with local private telecommunication …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … In addition, except to the extent restricted by the State Legislature, local governments may adopt local laws, … provisions of that section. Further, section 209-b and a number of other statutes describe in considerable detail the …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Opinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … or, if the governing board so delegates, the chief fiscal officer or other officer having custody of moneys, may … savings bank operates pursuant to a charter issued by the Director of the Office of Thrift Supervision (12 USC …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Agencies Bulletin No. 1996
… earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, the overtime rate shall revert to the rate in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… is superseded by Payroll Bulletin No. 1997.1 . Purpose The purpose of this bulletin is to provide information and processing … agency must submit the appropriate New 2.5x Earns Code (as listed in the OSC Actions section above) on the Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Amherst Industrial Development … (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in 2010 found NC employees received benefits … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interest