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Opinion 91-5
… and the principal upon posterity" ( McCabe v Gross , 274 NY 39, 46). Article 8, §5 provides for the exclusion of … ex rel. Haight v Brown , 169 AD 695, 155 NYS 564, affd 216 NY 674, mot for rearg den 216 NY 743; cf . NY Const, art 8, §9, which provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 91-49
… approved by a simple majority of the whole governing body at a duly convened meeting. In certain circumstances, a … passed by a simple majority of the county legislative body. You have advised us that the county owns fee simple … Highway Law, §131-b(1) provides that a county legislative body "may, when satisfied that it is for the interest of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Village of Manlius – Financial Reports (2025M-89)
… the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … liability accounts related to developer deposits back to June 2021. Understanding the Audit Area The Board is …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Opinion 93-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-93-9Division of Housing and Community Renewal Bulletin No. DH-144
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the … Rent Regulation Services Unit (RRSU) Performance Advances and provide instructions for payments not processed … Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceTown of Windsor – Capital Project (2025M-52)
… of the Supervisor and four Board members, is responsible for the general management and control of the Town’s … (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and … town-outside-village (TOV) residents. TW funds are used for the benefit of residents of an entire town, including a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Agencies Bulletin No. 2240
… SUNY 403(b) Plan 46 413 NBE Tax Deferred Annuity 46 414 NYT Tax Deferred Annuity 46 432 SED Tax Deferred Annuity 47 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersDiNapoli Releases April State Cash Report
… taxes during the first month of the 2016-17 fiscal year, a decline of $420.4 million or 4.9 percent from April 2015, … State Comptroller Thomas P. DiNapoli. The year-over-year decline is primarily due to lower estimated personal income … taxes during the first month of the 201617 fiscal year a decline of $4204 million or 49 percent from April 2015 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportDivision of Housing and Community Renewal No. DH-130
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2024 DC 37 Rent … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceDiNapoli: Rise in NYC Metro Area Housing Costs Outpaces Other U.S. Cities
… furnishings reached an all-time high in the New York City metro area, which includes the city as well as Nassau, … housing costs, only trailing the San Francisco and Seattle metro areas, reflecting 40% of their total household … payments. In June 2021, 26% of rental households in the metro area were behind on rent, greater than almost 15% …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-rise-nyc-metro-area-housing-costs-outpaces-other-us-citiesNY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… statement on the Securities and Exchange Commission’s (SEC) adoption of the Climate Change Disclosure Rule: “This is … associated with climate change. “Today’s action by the SEC will greatly improve the state pension fund's ability to … zero by 2040. “For nearly 15 years, I have called on the SEC to mandate the disclosure of climate risk information to …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-rulePeconic Bay Community Preservation Fund (2023-MR-1)
… five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff … staff to attend a two-day conference at the Montauk Yacht Club Resort and $22,901 for a staff picnic. While at the … and a sunset cruise at a conference at the Montauk Yacht Club Resort Marina and more than $22000 for a staff picnic …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of the two recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls … of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … of the two recommendations included in our initial audit report Housing Trust Fund Corporation Internal Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… service, and time served. Colucci served 209 days in jail, paid restitution in full and completed her community … the public’s trust in government,” DiNapoli said. “My office partners with law enforcement across the state to … tax payments to pay for her online shopping, groceries and car payments. She pleaded guilty to Grand Larceny in the 4 th …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report New York State Health Insurance Program Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members Report 2021S18
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … of 269 State-supervised developments with over 105,000 apartments were built under the Program. In exchange for … in counties outside of New York City: Barker Terrace (Westchester), Executive House (Albany), Seneca Towers …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… The ALN numbers represent, in most instances, the primary source for retrieving information from state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedState Agencies Bulletin No. 2168
… agency determines the employee has recently changed his or her name and has not yet obtained a new card from the SSA, … on the NPAY752 with this reason, obtain a copy of the death certificate and enter the termination with an Action of … termination reason is “Deceased”, the employee’s status becomes “Deceased” effective the day before the Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2168-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Gregory S. Oakes, and State Police Acting Superintendent Steven Nigrelli announced … State Comptroller Thomas P DiNapoli Oswego County District Attorney Gregory S Oakes and State Police Acting Superintendent Steven Nigrelli announced …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces