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Opinion 89-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Initially, we note that it is our policy not to render opinions to officials of one municipality with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 92-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … the area outside the cities in a proportion which is based on factors other than the populations of the respective … is challenged (see CPLR, §506[b][2]). Accordingly, based on the decision in Town of Moreau v County of Saratoga , …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2002-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … It provides for "twenty-five points for responding on the minimum number of calls " (emphasis added), as … independently for purposes of point accrual. Based on this statutory scheme, it is our opinion that a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … It provides for "twenty-five points for responding on the minimum number of calls " (emphasis added), as … independently for purposes of point accrual. Based on this statutory scheme, it is our opinion that a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Comptroller DiNapoli Releases Municipal Audits
… to be maintained. The town-wide general fund relied on revenue anticipation notes to fund operations. Town of … town is currently experiencing severe fiscal stress. Cash on hand as of Dec. 31, 2014 was insufficient to meet the … The board repeatedly adopted budgets that were not based on realistic revenue estimates and appropriated fund balance …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… tangible capital assets should recognize a liability based on GASBS 83. Assets with possible asset retirement … event. Internal obligating events vary depending on the type of ARO and the ARO liability’s pattern of … payment of the ARO AROs should be initially measured based on the best estimate of their current value. Per paragraph 15 …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… 1, 2013 and Dec. 31, 2015, ECMCC reported 4,720 employees on its payroll, including 209 management confidential (MC) … that specified that such payments would be based on individual performance. Formal assessments and … 27 payments to 10 employees totaling $214,800. Based on their review, auditors questioned the propriety of 26 of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesDebt – 2022 Financial Condition Report
… Act of 2000 defines State-Supported debt and sets limits on the amount of State-Supported debt outstanding and debt service, based on affordability measures such as State personal income and … 2021-22, new debt issuances were excluded from the caps on debt outstanding and debt service. The SFY 2022-23 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… can help reduce the financial impact of such expenses on your annual budget. Establishing and funding allowable … constructed, reconstructed, acquired, or provided by, or on behalf of, an improvement district located wholly within a … entitled Reserve Funds that provides more information on this topic. Updated 2021 …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 2354
… by BU01 must be in the title of Correction Officer Trainee, Correction Officer Trainee Spanish Language, Correction Officer, Correction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 1215
… Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by … especially in hotels and restaurants in those regions near the Canadian border. New York is a top destination for …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Teacher (SEIT) programs in New York state that provide one-on-one instruction for special needs children, usually at the … of Education (DoE) refers students to Yeled based on clinical evaluations and pays for its services using rates … to SEIT expenses; $74,025 for unsupported expenses on 10 leased vehicles that Yeled failed to keep usage logs …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Agencies Bulletin No. 879
To describe the process of changing bargaining units for affected titles and employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesState Agencies Bulletin No. 343
… Conservation Officer Sp L Environmental Conservation Trainee 1 Environmental Conservation Trainee 1 Sp L Environmental Conservation Trainee 2 Environmental Conservation Trainee 2 Sp L Forest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitTown of Wawayanda – Financial Operations (2024M-160)
… or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not … and recommendations. Appendix C includes our comments on issues raised in the Town’s response letter. We conducted … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Hudson Falls – Information Technology (2025M-10)
… vendor to ensure all the services outlined in the annual invoice were provided. While the Village’s IT assets we …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Syracuse City School District – Information Technology (2025M-129)
… by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. 1 PPSI is any … of access or use – could have or cause a severe impact on critical functions, employees, customers, third parties or …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Cincinnatus Fire Department – Financial Management (2025M-91)
… that 280 disbursements totaling $87,245 lacked an invoice or other supporting documentation, and 135 of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91