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Opinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … Whether a sales tax agreement between a county and all cities within …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Opinion 94-9
… to the contrary, a publication which was designated and publishing notice as an official newspaper prior to the year … hundred forty and continued to be so designated and publishing for at least thirty years after such year shall be … to the contrary, any publication which was designated and publishing notice as an official newspaper prior to the year …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time … proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding bonds issued for a … Whether excess proceeds of outstanding bonds issued by a school district for a …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Clifton Springs , Columbia County , Town of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … of Clifton Springs – Board Oversight (Ontario County) The board has generally adopted adequate policies and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-30
… Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties (transportation of … Duties (liability for the cost of transportation to county jail) CORRECTION LAW, §500-c; COUNTY LAW, §657-a: If, after … sheriff, a village transports the individual to the county jail because the sheriff is unable to do so, the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Wall Street Bonuses Went Up In 2013
… P. DiNapoli. The bonus estimate includes cash bonuses for the current year, supplemented by compensation deferred … crisis, the securities industry has been profitable for five consecutive years, including the three best years on record. The industry reported profits for the broker/dealer operations of the New York Stock …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … segregated and compensating controls were not established. For example, the water clerk is responsible for billing, …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… of Galen – Financial Management (Wayne County) The board does not provide adequate oversight and management of the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2188
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … 2024. OSC Actions: OSC will update the OT limit in PayServ to reflect the $20,459 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2188-2024-tier-6-overtime-limit-new-york-city-retirement-systemsCUNY Bulletin No. CU-737
… should not be included in the automatic system termination program. Affected Employees Employees who have records in … the date of the last paycheck issued or the date of the max effective dated row on Job Data, whichever is greater, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesHoltsville Fire District – Financial Management (2025M-4)
… a district will spend and receive, the amount of fund balance that will be available at the end of the fiscal year … in appropriations. The Board also appropriated fund balance totaling $68,598 in three of the fiscal years … funds. Furthermore, the District did not have a fund balance and reserve policy to address these matters and made …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4West Irondequoit Central School District – Emergency Drills (2025M-85)
… [read complete report – pdf] Audit Objective Did West Irondequoit Central School District (District) … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills … that they met all drill requirements. Officials also did not conduct all required bus drills, did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli Releases Review of Executive Budget
… peak at 7.7 million in SFY 2022-23 before returning to near pre-pandemic levels by SFY 2023-24. The Executive Budget …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Trust Fund (UTF), New York is one of only seven states or territories with unemployment insurance (UI) funds that … levels,” DiNapoli said. “Absent any significant federal or state action, repaying the loan and replenishing the … Trust Fund New York is one of only seven states or territories with unemployment insurance UI funds that are …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… New York state has seen a surge in hate crimes over the last five years with 1,089 … that celebrates the value of New York’s diversity.” A hate crime is an offense that is motivated by a perception or … or another protected characteristic. Hate crimes can be committed against a person or property. Except for 2020, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsCUNY Bulletin No. CU-874
… agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the … the automatic system termination process, agencies must identify all employees from Control-D Report NHRP770 who … agencies instructions for the use of Reason Code ACV to identify employees who should not be includ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-874-2026-automatic-system-termination-inactive-cuny-employeesDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the recently … streams to attain balance. “After a tough few years, New York state is in better fiscal shape thanks to an …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State Comptroller Thomas P. DiNapoli, as Trustee of … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it … efforts to adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-change