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Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … Service property needed for construction of a village street. You state that the value of the two parcels is …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… or to which he or she has appointment power (see 1990 Opns St Comp No. 90-28, p 65). Further, General Municipal Law, … case law to the contrary ( People v Pinto , 88 Misc 2d 303, 387 NYS2d 385), it has been the opinion of this Office … is not a contract for article 18 purposes (e.g. 1991 Opns St Comp No. 91-48, p 132). Therefore, the proposed …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ … and salaries, proprietors’ income and contributions by employers for pension and insurance costs of their workers. … updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by … Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to assist Northern Ireland based …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 96-22
… no longer needs to proceed with the landfill closure. It is anticipated that the moneys in the contingency and tax … law to be paid into any other fund or account ...". There is a limit on the amount which may be paid into the fund. No … of the "eligible portion of the annual budget"; that is, the townwide or town outside village general fund and …
https://www.osc.ny.gov/legal-opinions/opinion-96-22DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental … month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On … The $229 billion Enacted Budget for State Fiscal Year SFY 202324 includes new recurring spending for schools …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetOther Bulletin No. 64
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … April 2022 SCF M/C Performance Advance should be withheld from an employee, the agency must request approval from DOB as explained in Budget Bulletin D-1144. If the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid … regard to whether the persons required to pay the charge are particularly benefited by the service or actually use the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18City of Troy – Budget Review (B5-16-15)
… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21DiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public authorities during the first quarter … today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… The former executive director of Girls On The Run (GOTR) of Central NY was charged with allegedly … with these acts.” GOTR receives its funding from various school districts and donations. It provides programming aimed … rentals, hotels, restaurants, Broadway shows, a mountain bike and kayaks. While on an approved trip to Vegas, Weigel …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000State Agencies Bulletin No. 1564.1
… Purpose To notify agencies of the automatic processing of refunds for deferred compensation contributions in a … year pay check for which an employee was later placed on workers’ compensation leave. Affected Employees Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4State Comptroller DiNapoli Releases Municipal Audits
… completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town of Hempstead Sanitary … credit awarded to the remaining 27 participants. Town of Barker – Justice Court Operations (Broome County) The justice …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Police Bulletin No. SP-254
… of the 2023 and 2024 retroactive increases to the Holiday Bonus Payment, and to provide agencies instructions … provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective Dates: The 2023 and … dated 11/19/2025. The 2023 increase will be applied to the Holiday Bonus Payment effective 11/01/2023, and the 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateContributing Toward Your Retirement – State Police Plan
… however because you made post-tax contributions, a portion of your pension would be non-taxable. To begin making … these contributions before you retire, you may be taxed on more than just the interest portion of your refund, and you may also be subject to a tax penalty. …
https://www.osc.ny.gov/retirement/publications/1518/contributing-toward-your-retirementIX.6.E Education Department - G5 System – IX. Federal Grants
… The Federal Department of Education operates a grants management system known as G5 which was developed in … accounts. The G5 drawdown page contains a “Last Day to Draw” field that is strictly enforced by the system. Since … from expending funds too close to the “Last Day to Draw” date. This prohibition is controlled by entering a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-system