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Opinion 90-40
… or statutory amendments that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND … -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, §4-400(1)(a): …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Village of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively … the Village’s fund balance or adopt realistic budgets. As a result, officials maintained unrestricted fund balance … State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… [read complete report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, … implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Village of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fState Agencies Bulletin No. 2339
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … Affected Employees: Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 represented by NYSCOPBA are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2339-april-2025-3-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… the SFY 2025-26 Executive Budget Financial Plan, according to the March State Cash Report released by New York State … (10.4%) higher than the previous year, due, in part, to increased personal income tax (PIT) receipts resulting … year collections. The increase was primarily attributable to stronger withholding and quarterly estimated tax payments …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Opinion 89-8
… to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for … to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) GENERAL MUNICIPAL LAW, §6-d; Education Law, §3651: A …
https://www.osc.ny.gov/legal-opinions/opinion-89-8NYS Common Retirement Fund Announces Second Quarter Results
… mortgages (24.3 percent), private equity (7.8 percent), real estate (6.6 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and real assets (1.4 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 percent for the … The New York State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsOpinion 91-9
… Vol. 1, Statutes, §97; see also Block v Sprague , 285 NY 69; People v Tremaine , 281 NY 1; Pryor v City of Rochester , 166 NY 548). Considering SCCL, §75 as a whole, since the annual …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… superintendent for the Town of Erin in Chemung County made personal purchases and used gas, oil and other town supplies … case is pending. “Burlew used the town as his own personal parts and repair shop,”DiNapoli said. “Our report … taxpayers' trust by apparently using his office for his personal benefit. I want to thank Attorney General …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6RFQual0002 – Independent Examiner Services (Individual Physicians)
… to contract with physicians having general and specialized medical education, experience, and expertise. Physicians will act as Independent Medical Examiners and will conduct Independent Medical Examinations (“IMEs”) of NYSLRS’ members (“Members”) …
https://www.osc.ny.gov/procurement/rfqual0002Tupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … actionable lead levels were still in service without a test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 … in June 2021, they did not report the results to the local health department in a timely manner. In addition, District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andGlen Cove City School District – Lead Testing and Reporting (S9-25-17)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, … lead levels were still in service without a follow-up test showing they were now below the lead action level or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … guide the Board and officials as they develop the Town’s annual budgets. At the end of 2024, the general and highway …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli Releases April State Cash Report
… in personal income tax (PIT) collections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the … by a decline in personal income tax collections according to the state cash report issued by Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-report