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Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in … abolishment of the police department must be given to the Commissioner of the New York State Department of Criminal … qualified voters of the village at a general or special election a proposition to abolish a police department …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 2004-6
… HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW … CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Financial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2026 May | April | March | February | January Previous Years … 2025 December | November | October | September | August | July | June | May | April | March | February | January 2024 … Equity 15% Real Estate 12% Real Assets 4% Fixed Income 22% Credit 4% Opportunistic/Absolute Return Strategies 3% …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationNYS Common Retirement Fund Reports First Quarter Results
… estimated value reflects benefits of $2.89 billion paid out during the quarter. Its audited value as of the March 31, … in the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… County District Attorney Lee C. Kindlon and New York State Police Superintendent Steven G. James announced today. … the work of the Comptroller’s Office, New York State Police and my office’s Financial Crimes Unit in uncovering … Attorney’s Office. Mahtani and Melwani bought a condo in Brooklyn for $1.6 million in 2018. In February 2021, Melwani …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsMental Health Education, Supports, and Services in Schools
… City Department of Education (DOE) is providing mental health instruction to students as required by law. In … to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli Announces Latest Fiscal Stress Scores
… the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These … System (FSMS) scores, including eight that were released today. “The number of local governments designated in fiscal … excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company … lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Agencies Bulletin No. 1817
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationOpinion 93-11
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to … of calculating the limitations under that section, to mean "indebtedness other than an indebtedness which would be … and since the calculation of the limit in section 104.00 does not include indebtedness "which would be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Steven G. James announced that Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state … this investigation,” James said. Walsh’s mother, also of Rochester, received a monthly payment as the beneficiary of … guilty to petit larceny before Judge Van H. White in Rochester City Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… Audit Objective Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District … Determine whether the Burnt HillsBallston Lake Central School District District used District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to … Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff for the 2020-21 school year …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingOpinion 95-1
… Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among … Law, §503-a[4]; see also General Municipal Law, §§501; 551). Pursuant to this grant of the authority, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Labor Investigations in New York City
… remained open, without resolution, for lengthy periods – delaying the start of investigations. We found this to be the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDelaware County – Court and Trust Funds (2022-C&T-2)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March … a court order, certain assets may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… A $5.5 billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to … to address the influx of asylum seekers. However, spending and operational pressures from this influx have grown beyond … budget reflects the stronger than expected revenues and remaining federal pandemic aid that have allowed the city …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomOpinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust and agency fund for six years, subject to claim, and then transferred to the … belonging to another person may apply to the Supreme Court for an order declaring the property abandoned and directing …
https://www.osc.ny.gov/legal-opinions/opinion-88-14State Comptroller DiNapoli Releases Municipal Audits
… , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits