Search

Opinion 96-12

… only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State … Home Rule Law, §2[8]; cf . 24 Opns St Comp, 1968, p 285, concerning the supersession of Second Class Cities Law, §73 … town ( id .; also see 1980 Opns St Comp No. 80-662, p 178, concerning the town's responsibilities in connection with …

https://www.osc.ny.gov/legal-opinions/opinion-96-12

Military Service Credit

… credit depends on which section of the law applies in your case, and in some circumstances there is no cost. Once we …

https://www.osc.ny.gov/retirement/members/military-service-credit

Village of Port Dickinson – Financial Condition (2014M-154)

… the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 million. Key Findings Village …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

State Comptroller DiNapoli Releases Municipal & School Audits

… were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare … state aid if officials do not properly submit claims for reimbursement by June 30, 2024. District officials did not …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds

… Trudy Harper, 40, was arrested in June and charged by Ulster County District Attorney D. Holley Carnright. After pleading … Carnright said. In an audit released last year, DiNapoli’s office found Harper controlled all phases of the court’s …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-funds

City of Glens Falls – Financial Condition (2013M-150)

… representing each of the City wards, and one councilman-at-large. The City’s budgeted general fund appropriations for … we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in … declining balances in the water and sewer make the City at risk of becoming susceptible to fiscal stress if the …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

State Agencies Bulletin No. 1805

… Purpose The purpose of this bulletin is to notify agencies of an automatic Dues increase. Affected … in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as follows: Bargaining Unit: 01 Current … The purpose of this bulletin is to notify agencies of an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1805-new-york-state-correctional-officers-police-benevolent-association-0

Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance

… an increased risk of loss, theft or misuse. For example, State Education Law and Regulations require 9 that no student … without an agreement that complies with federal and State laws. Without awareness of the student data that …

https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories

Agency Guidance to Employees on Determining Value of the Personal Use of Employer-Provided Chauffeur Services

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att2.pdf

Agency Guidance to Employees on Determining Value of the Personal Use of an Employer-Provided Vehicle

https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att1.pdf

Opinion 2001-3

… return" on the value of property used and useful in its operation of a gas, electric or water public utility service, … electric or water utilities to earn from and out of such operation an amount equivalent to taxes that the service, if … used and useful in such service, over and above costs of operation and necessary and proper reserves. Section 94 …

https://www.osc.ny.gov/legal-opinions/opinion-2001-3

XI.16 Vendor Responsibility – XI. Procurement and Contract Management

… "responsible" is a question of fact to be determined on a case-by-case basis. Based upon existing legal precedents, … the proposed contractor's responsibility. In the case of any contract valued at $100,000 or more, contracting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility

Local Sales Tax Collections up 10.2% in Third Quarter of 2022

… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. Total sales tax collections reached nearly … of New York City. “New York City’s sales tax growth in the third quarter, after relatively weaker collections in …

https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022

Shelter Island Union Free School District –Financial Condition (2014M-132)

… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Exxon's Investors Call for Meaningful Climate Risk Plan

… Church of England, are calling on ExxonMobil to explain how its business will be impacted by global efforts to mitigate climate … demand. Unlike its peers that have agreed to analyze how the effort to limit global warming impacts their … the Church of England are calling on ExxonMobil to explain how its business will be impacted by global efforts to …

https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-plan

NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture

… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive balance of …

https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-states

Security Self-Assessment: Questions – Information Technology Governance

… of training: Who attended the training? 2b Have all officers and employees with access to personally identifiable information (PII), and … Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services specify the level of …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions

Enforcement of the Mitchell-Lama Surcharge Provisions

… Purpose To determine if surcharges are being properly assessed at … Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. A total of 269 State-supervised … To determine if surcharges are being properly assessed at …

https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions