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Opinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, 29.00: A village … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 91-44
… (see Civil Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and … as to whether elected fire district commissioners can be treated in the same manner as school board members so …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … County , Town of Eagle , Town of LeRay , Village of New York Mills , Town of Norwich , Village of Port Byron , Town of Queensbury , Village of Richfield Springs , Village of Waverly and West Hill Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… Wall Street’s profits were strong in the first half of 2015 at $11.3 billion, the strongest first half since … Thomas P. DiNapoli today. “After a very strong first half of the year, the securities industry faces volatile financial … an unsteady global economy,” DiNapoli said. “After years of downsizing, the industry has been adding jobs in New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have not gone away,” said Plattsburgh Mayor James Calnon. “With signs of our economy improving, we agree with the Comptroller that we must be very careful as we …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for … Attorney General Letitia James and Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Mount Vernon Mayor Richard Thomas and a public relations firm. "Mr. Porcari violated his public duty, manipulated city … in criminal proceedings, as well as a public relations firm hired at the time of Thomas’ arrest in March 2018. … payment for one of the law firms and the public relations firm was sought from the City’s Board of Estimate and …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonArchived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Public Safety – 2022 Financial Condition Report
… incidents (less than 1 percent) to 343,357 in 2021. There are seven major categories of crime: four are violent crimes and three are property crimes. The four violent crime categories …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetySelected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program … Bus , 39 at SIR , 68 at MaBSTOA, and 387 at Transit. The hiring and promotion processes used by Transit are determined … 17, 2019, were to determine whether the MTA used similar hiring and promotional policies, procedures, and directives …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followCity of Dunkirk – Budget Review (B25-1-8)
… revenue and expenditure projections. The City’s most recent Annual Financial Report was submitted to the … 2024 Annual Financial Report was due April 30, 2025. The most recent available independent audited financial … planning and budgeting incredibly difficult. The City’s most recently completed audited financial statements reported …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Poland Central School District – Lead Testing and Reporting (S9-25-20)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Unified Court System Bulletin No. UCS-240
… Bargaining Unit 86, 87, 88, or CT Salary Grade 501-538 for all above Bargaining Units 560 for BU 87 only Pay Basis Code ANN for all eligible bargaining units HRY for BU 87 only Payroll … NPAY770 – One Time Payment Report This report identifies all employees who received the April 2017 CSEA End of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentCUNY Bulletin No. CU-850
… Campus Security Titles who meet the eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue … their bi-annual June 2025 Uniform Allowance payments, are entitled to the December 2025 Uniform Allowance Payment … Employees in the CUNY campus security titles listed below are entitled to the Annual December 2025 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityCUNY Bulletin No. CU-802
… in Active pay status for at least 522 hours from June 1 to November 30 $467.50 Campus Security Assistant (hourly) Be in Active pay status for at least 522 hours from June 1 to November 30 $298.50 Annual Uniform Allowance Payment … status for at least 200 working days from December 1 to November 30 $1,561.00 Campus Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityDiNapoli: NYC Spending Priorities Shifted During Pandemic
… may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The report compared the … of Education Response to the COVID-19 Pandemic Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA provide … businesses and nonprofit organizations have been awarded nearly $2 billion in grants to date. New York state … grants to assist communities in identifying sources of air pollution and engaging with regulators to address them …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersCost-Saving Ideas: Managing Your Travel and Conference Expenses
… generally you may only reimburse them for authorized expenses that they actually incur and are deemed necessary. By requiring travelers to document their expenses and follow set guidelines for reimbursement, you can … should provide guidance for managing travel and conference expenses to avoid any problems arising, such as: Failing to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expenses