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Opinion 90-41
… the bill jacket includes a letter, dated June 11, 1973, from the Office for Local Government to the Counsel to the … of the sewer. The above contemporaneous statement from the legislative history plainly states that the bill was …
https://www.osc.ny.gov/legal-opinions/opinion-90-41DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase over the same period … spurred by interest income on transactions, due to federal fund rate increases. The gains were offset, however, by … most since 2000. In recent years, employment has lagged changes in profits, with jobs actually declining 1.7% over …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearOpinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Comptroller DiNapoli Releases Municipal & School Audits
… not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), the board did not establish a fund … the actual work performed. Six other employees were paid $7,528 without preapproval or documentation explaining why the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 90-4
… such pond is an integral part of the village's drainage system and where the filled in condition is a result of its … pond serves as an integral part of the village's drainage system and the undesirable conditions in the pond are attributable to its use as a part of the drainage system (1977 Opns St Comp No. 77-426, unreported). Similarly, …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Coronavirus Aid, Relief and Economic Security (CARES) Act Information
This guidance document discusses the importance of proper fiscal oversight by local and school district officials during these unprecedented times.
https://www.osc.ny.gov/files/local-government/publications/pdf/cares-act-information-guidance.pdfAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfSample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
Sample electronic forms Inventory Sheet • Real Property Record • Personal Property Record • Physical Inventory Worksheet
https://www.osc.ny.gov/files/local-government/publications/excel/capitalassetselectronicworksheet.xlsxOverview – Divorce and Your Benefits
… that retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS … Rev. 2/23 … NYSLRS pensions are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… policies and procedures to ensure that District property was purchased and disposed of in a legitimate and … competitive bidding thresholds. The individual serving as claims auditor was prohibited from doing so by State …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseOpinion 2008-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … Law § 176 [21]; see e.g . , 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , 119 NY 280). Except as … the source of the monies ( see e.g. 1970 Ops St Comp No. 70-174; compare General Municipal Law § 94 [authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli Releases Report on Local Roads
… spent $2 billion on road maintenance, repairs and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 … and improvements. Local governments own 85% of all roads in the state, from city, town and village streets to major … are the lifeblood of our communities, but when they are in poor condition, under construction, or being repaired they …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsLivingston County Court and Trust Funds (2022-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, … notification of our impending review of court and trust funds on February 18, 2022, the Treasurer and County … Perform an annual reconciliation of court and trust funds with the County Clerk and Surrogate’s Court. …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,190 … concrete perimeter wall at Sing Sing Correctional Facility in Westchester County. $1.3 million with Sharan Builders Inc. …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,450 … personal alarm system at the Albion Correctional Facility in Orleans County. $11.9 million with Hudson Valley …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … and operation at the Sampson and Seneca Lake State Parks in Seneca and Ontario counties. $1.2 million with Coyle …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryCity of New Rochelle - Elevator Inspections (2018M-62)
… as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … included 226 properties with 308 elevators and related equipment, our visits to 58 properties disclosed 140 … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Rensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The RCCRC’s … establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: Adopted … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 to the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… the state. Support research and extension services for the development and adoption of climate change resistant crops …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsOpinion 90-30
… SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of mortgage where the county … department of social services is not liable for any such fee. This is in reply to your letter concerning fees for … is delivered to the mortgagor. You ask whether a recording fee is due the county clerk when the satisfaction is offered …
https://www.osc.ny.gov/legal-opinions/opinion-90-30