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Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … purposes. Began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mReport on Local Governments FYE 2019
This Report on Local Governments provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2019.
https://www.osc.ny.gov/files/local-government/publications/pdf/report-on-local-governments-fye-2019.pdfNyack Parking Authority – Parking Ticket Operations (2020M-94)
Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/nyack-parking-authority-2020-94.pdfLocal Sales Tax Collections Growth Improves in Third Quarter of 2019
Local sales tax collections in New York State totaled $4.8 billion in the third quarter of 2019, an increase of 6.3 percent over the third quarter of 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-third-quarter-2019.pdfOpinion 2002-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … of services by private organization); (contribution to private organizations) PUBLIC CONTRACTS -- Contracts Not … Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2005-2
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), we have …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Opinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … account, the county governing board is not obligated to replenish the sheriff's personnel account by appropriation … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … between an incorporated fire company and a town on behalf of a fire district is subject to referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (investment of) -- Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, … Whether interest earned on the investment of moneys appropriated by the village for library purposes is …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 99-10
… energy services, including but not limited to electricity, heating, ventilation, cooling, steam or hot water, in which a … other things, a certification by the energy performance contractor that the contractor has guaranteed recovery of contract costs from …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 93-22
… that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition of (when erroneously reported to … COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL PROCEDURE LAW, … An order of a superior court to remit a forfeiture of bail is not required in order for the Justice Court Fund to …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 94-21
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Opinion 2002-10
… discussed in the opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic … property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic … Powers and Duties (acceptance of gift of privately-owned cemetery deemed historical property) GENERAL MUNICIPAL LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Opinion 2000-8
… A county public health commissioner who has a real estate partnership with a member of a not-for-profit corporation … General Municipal Law, a municipal officer or employee has an "interest" in any contract with his or her municipality if … NYS2d 736; see 1998 Opns St Comp No. 98-3, p 6). May 17, 2000 Daniel J. Guiney, Esq., County Attorney County of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8New York City’s Uneven Recovery: Youth Labor Force Struggling
… New York City’s Young Labor Force Still Reeling from COVID-19 … outcomes of all age groups nationwide. 1 Young workers in New York City were hit significantly harder than in the rest … (compared to 53.8 percent) in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingThanksgiving Day Message from State Comptroller DiNapoli
… and to remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesMandatory vs. Optional Membership
If you are a permanent fulltime employee of a participating employer you are a mandatory NYSLRS member Other employees have the right to join
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipPublic Safety – 2021 Financial Condition Report
The number of crimes in seven categories increased for the first time since 2012 rising 15 percent to 341908 in 2020
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safety