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Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … VILLAGE BOARD -- Police and Police Protection (abolishment of police department) -- Powers and Duties (abolishment of … police department which was established by a resolution of the village board adopted may be abolished by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 93-21
… is upon the best or most beneficial terms. July 5, 1993 Jack Stewart, Chairman, Board of Fire Commissioners Cottekill …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 96 - 11
… 1960, p 419; 14 Opns St Comp, 1958, p 213). June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 2000-19
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … an elevator accessible to disabled members of association) INSURANCE LAW §§9104, 9105: A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the … the General Municipal Law, and an additional twenty-five points for responding to the minimum number of fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Agencies Bulletin No. 2354
… Purpose: The purpose of this bulletin is to provide processing instructions to … are affected. Background: Pursuant to the Memorandum of Agreement dated 03/08/2025 between the State of New York and the New York State Correctional Officers and … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State Comptroller Thomas P. DiNapoli. The late … from 2013 when contracts were late 87 percent of the time, a review of the trend for more than two decades …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsState Comptroller DiNapoli Releases Municipal & School Audits
… next year’s budget. Dolgeville Central School District – Fuel Monitoring (Fulton County) District officials did not … for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 were not properly accounted for … 27 assets could not be located, including 18 with a total cost of $50,905 and nine with no documented cost. …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 … and small business recovery. “My office is committed to full transparency in government spending,” DiNapoli said. … York has received an historic level of federal funding to weather the COVID-19 pandemic. This has helped stabilize …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Eastchester Union Free School District – User Accounts and Information Technology … prepared by an accounting firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “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/2015/11/comptroller-dinapoli-releases-municipal-audits-2What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newCUNY Bulletin No. CU-677
The purpose of this bulletin is to describe new Earns codes for the Time Entry Panel to report overtime worked due to events of the COVID19 health crisis
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-677-cuny-reporting-overtime-related-covid-19DiNapoli: State Pension Fund Value $194.3 Billion
… York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) had a -2.68 percent return on investments in the state fiscal year (SFY) that ended on March 31, 2020, reflecting a slight decrease as a result of the COVID-19 pandemic. The Fund ended its fiscal year …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… Despite a now decade-long economic expansion in the country, New York … the goals outlined. Such deposits could include resources now designated as informal reserves, such as certain funds … Despite a now decadelong economic expansion in the country New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Brant Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Opinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL … A service award program may provide for a participant to earn service credit after attaining the program's entitlement age, subject to the 40 year maximum provided for in article 11-A of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2