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Opinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 98-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire … for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, §176(11): An otherwise qualified individual may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses only … ; provided, however, that any appropriation made to such authority or commission by the state of New York or … terminated by law" as used in section 2727(4)(b) appears to contemplate the provisions of section 2828. It also …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 91-63
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and … the store is located. Article 18 of the General Municipal Law (§800, et seq .) contains provisions of law which relate …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Employment Recovery Is Slow for New Yorkers with Disabilities
… The COVID-19 pandemic led to soaring unemployment rates for people with disabilities, and these rates have not declined as quickly in New York as they have … & Office of Disability Employment Policy. Unemployment rates for people with disabilities similarly show slower …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… State Comptroller Thomas P. DiNapoli today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The … from economically and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s … that suppressed facts when they deserved the truth. It is unacceptable that we still don’t know just how many …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… A guiding principle of cash management of State resources is that the State maximizes the investment of state funds. As … the State’s General checking account. Prior notification is required as soon as the agency has knowledge of the deposit date. For current day deposits notification is required by 9:30am. This permits these moneys to be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewProtect Yourself from Scams
… employees of the actual organization. Some can even make a real agency’s phone number appear on caller ID (known as … mobile app or website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. … or friend, making you think they are in trouble or need money. Here are some things you can do to protect yourself …
https://www.osc.ny.gov/retirement/resources/protect-yourself-scamsState Agencies Bulletin No. 2243.2
… No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification … deposit returns, and retirement refunds, in addition to the status of direct deposit returns, direct deposit … Report: The Payroll Check Notification Report is available to agency payroll staff via a link on the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportCUNY Bulletin No. CU-775.1
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2023 Uniform Allowance Payment for Security Titles and to outline the procedures regarding … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … effectively monitor the budget, provide adequate oversight of the Department’s financial activities and make informed … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Agencies Bulletin No. 647
… with section 209 of the Civil Service Law with respect to certain employees in the Security Services Bargaining Unit … are eligible for binding arbitration, the award is limited to those eligible employees. Arbitration Award 1A 2004-009 … Unit Code 21 has been established for the attached list of non-arbitration eligible titles in all pay basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $133,000 did not have their current value, salvage value or replacement cost recorded; 76 assets …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… (Rockland County) The board did not audit claims before payment to ensure they were for appropriate village purposes, …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of Cooperative Educational Services (BOCES) – Capital Planning BOCES officials did not properly plan or budget for … $3.4 million for the same period. Without adequate capital planning, BOCES officials are limited in their ability to set … User Accounts and Information Technology (IT) Contingency Planning (Chenango County) District officials did not …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… information is recorded in the Equine Breakdown, Death, Injury and Incident Database; and ensure adherence to drug … reimbursement. These ineligible costs included $338,175 in personal service costs, $246,707 in administrative overhead costs, and $165 in other than personal service costs. State Education Department (SED): …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… recommendations for improving the program. “The state is facing budget gaps of billions of dollars because of the … taxpayer dollars.” The New York State Medicaid program is a federal, state, and locally funded program that provides … Client Identification Numbers Each Medicaid applicant is assigned a Client Identification Number (CIN), a unique …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … on handling cash receipts and deposits, the procedures do not address issuing triplicate receipts, recording the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … be ready in five years. It was followed in 2018 by Charge NY 2.0, a plan to install 10,000 public charging stations by … putting it on track to finish more than two years behind schedule. NYPA did little to promote EVs and EV chargers to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-schedule