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Opinion 92-8
… (see L 1991, ch 329, §15[g], added L 1991, ch 330, §9; Public Authorities Law, §380, added L 1991, ch 329, §12, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8DiNapoli: Tax Cap Nears Two Percent for 2018
… 2 percent. By comparison, property tax levy growth for school districts was capped at 1.26 percent for the 2017-18 … For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… members reach educational heights. There is no doubt in my mind that the Greater Jamaica area is poised to attract …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… Upstate New York lags behind downstate New York and the nation in job … Somewhat smaller gains occurred in the Finger Lakes and Western New York. Five regions lost jobs over the period, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyUncollected Penalties (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, … on July 31, 2013 and covered the period of April 1, 2007 to February 1, 2013. The objective was to determine whether the Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… by approximately 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller … should be spending about $3.9 billion annually to keep up with deteriorating capital assets but are only … steel and other construction items as major impediments to infrastructure investment as well as spending restraints …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director is … Auditors found the director routinely paid for overnight trips for center members with her personal credit …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… who elected to receive reduced monthly benefits so his wife, Doris Yudenfreund, would continue to receive benefits …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionOpinion 90-56
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional … LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide prospectively for … §1 of the State Constitution against gifts and loans of public moneys, a school district may elect to provide its …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-18
… and votes of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether … of interest if a supervisor appoints his or her spouse to the position of confidential secretary or bookkeeper. Town … class, the town board must first authorize the supervisor to make such designations (Town Law, §29[15]). The town board …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Police Bulletin No. SP-235
… Purpose: The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles … for tracking the expenses of administering the Acts and assessing these expenses on insurance carriers that issue …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDownsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Opinion 94-31
… AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash … accrued during that year. Collective bargaining between public employers and employees is authorized by article 14 of … a statute or decisional law, or in restrictive public policy, such as that embodied by certain "statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 90-16
… (member as consultant to health department) -- Contracts for (consulting services by member of board of health) … and employees (see General Municipal Law, §800[4],[5]). For purposes of Article 18, a "municipal officer or employee" … result of the contract (General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-19
… as agents for the State. Each is a part of and the local arm of the single State administrative agency. Determinative … concluded that the county should not be treated as an arm of the State for Eleventh Amendment purposes. Although …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Town of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … taxpayers paid $125,736 to provide services to customers in three other towns and a village benefitting from the IMA. … $21,000 from CBI for Town office space the group uses. In addition, the Board did not convey land to Chautauqua …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… About the Program The Acts help ensure that the operators of motor vehicles driven in New York State possess adequate … injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department of Motor Vehicles (Department) is responsible for tracking …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped … applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to … exceptions. The law also includes provisions that allow school districts and municipalities to override the cap. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … paid. Specifically: Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit … the audit period, we reviewed 18 disbursements totaling $2.6 million. All 18 disbursements were adequately supported and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21