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Opinion 94-24
… LOCAL FINANCE LAW, §35.00: If a town board adopts separate resolutions to purchase land for a town hall with current … it is our opinion that if a town board adopts separate resolutions to purchase land for a town hall with current … Law, §35.00, with certain exceptions, provides that bond resolutions of the town shall be subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one-time maintenance fee in connection with operation of village-owned cemetery) VILLAGES -- Powers and Duties … Whether a village in connection with the operation of a villageowned cemetery may impose a onetime maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire district fire … of fire commissioners of a fire district may be provided health insurance through the State health insurance plan at …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… test results through DOH’s Health Electronic Response Data System (HERDS) reporting system two days late. In addition, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingPoland Central School District – Lead Testing and Reporting (S9-25-20)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we identified at select areas, that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Shareholders Send Exxon a Strong Message on Climate Change
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeState Agencies Bulletin No. 2200
… OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency … Form W-4, which does not use allowances. Please refer to Payroll Bulletin No. 1800.1 for more information. New York … limit has increased to $23,000 for 2024. Please refer to Payroll Bulletin Nos. 2182 and 2185 for additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… State Education Law and Regulations require 9 that no student data be shared with third parties without an … with federal and State laws. Without awareness of the student data that exists, schools cannot guarantee compliance …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations to help children with … explore nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The Thruway Authority … estimates that these changes collectively will not affect its budget. In its 2015-16 budget, the state also …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… Rochester, Rye, Salamanca, Syracuse, Utica, Watertown, White Plains and Yonkers. The Comptroller’s fiscal stress …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghState Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … been contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Newburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of their jobs with the city. … E felony). Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. … Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing in items discarded …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicPayroll Improvement Project Bulletin No. PIP-003
… and designating queries to be included in the upgrade migration. Affected Agencies All PS Query users are affected. … and renaming must be completed by May 29, 2020. The migration will be effective at Go-Live in late July. … rename and assign a priority to each query designated for migration. Queries that have not been run in the last 18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Agencies Bulletin No. 1812
… Subject Summary of Tax Related Changes for 2020 Purpose The purpose of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and … The purpose of this bulletin is to inform agencies of the updated IRS tax withholding requirements for 2020 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1812-summary-tax-related-changes-2020DiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… outcomes and identify areas where additional assistance is needed; and Direct resources toward corridors where …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklyn