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Corporate Governance
… Retirement Fund continues to advance corporate governance and stewardship practices that protect and enhance long-term shareholder value. The Fund’s Corporate … Governance Program engages public portfolio companies and investment managers to ensure they are managing factors …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli Releases Municipal Audits
… , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam … trust funds to the Office of State Comptroller. Village of Oxford – Justice Court Operations (Chenango County) The … Clarkson Village of Monticello Orleans County Village of Oxford Town of Reading Richmond Fire District Rotterdam …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… today announced the New York State Common Retirement Fund (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 … today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-30
… COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for recording satisfaction of … RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A county clerk is entitled to a fee for recording a satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… exchange of property rather than an outright sale of its land. This is in reply to your letter in which you ask … exchange of property rather than an outright sale of its land. The authority for a village to exchange property with …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts (planning board secretary … Whether the recording secretary of a town planning board may be employed by a local …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ … second quarter of 2020. While proprietors’ income declined by 14.4 percent and wages declined by 9.0 percent from the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021State Agencies Bulletin No. 1915
… of the April 2021 NYSCOPBA BU 21 Retroactive Parity Salary Increase and provide instructions for payments not … a result, the salary steps for each corresponding salary grade on the schedules for both bargaining units will match. … (L) – Only if the Reason Code is due to a Workers’ Compensation Leave (WCL, WDL, or WPS) Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleOpinion 96-22
… (use of moneys in fund following abandonment of purpose for which fund established) GENERAL MUNICIPAL LAW, §6-c(9), … reserve fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the … moneys remaining in a capital reserve fund established for the specific purpose of closing a town landfill may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 99-2
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-99-2DiNapoli: Rural Counties Face Shortage of Health Professionals
… an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally … such as incentivizing the training of new healthcare professionals to serve in rural New York through loan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Budget Financial Plan, the most recent plan available. The decline was primarily in the Personal Income Tax (PIT). “The … and work to put the state on a sustainable fiscal course.” Decline in Projected Revenues Based upon DOB’s most recent … concentrated in the PIT reflecting an estimated 26% decline in Wall Street bonuses, the volatility in the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Java – Tax Collection Remittance (P1-24-21)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … (County) Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided … $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly followed the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21City of Troy – Budget Review (B5-16-15)
… All six of the City's collective bargaining agreements (CBAs) have expired and the 2017 proposed budget does not … any potential increased costs associated with settling the CBAs. The City's proposed budget is not in compliance with … financial impact of the settlement of the expired CBAs and be prepared to provide for funding in the event that …
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 purchasing for the period January 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Other Bulletin No. 64
… process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime for more … checked for rehired retirees. Please see Payroll Bulletin No. 1728 New York Retiree Indicator for further details on … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfOpinion 92-18
… that bear on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation fee); … §221(2) authorizes a town which has acquired "solid waste management facilities" pursuant to section 221(1) to contract … control legislation is constitutional (see Waste Stream Management Inc. v St. Lawrence County , 156 AD2d 111, 555 …
https://www.osc.ny.gov/legal-opinions/opinion-92-18DiNapoli 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 … Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt bonds for January; a bond sale of approximately $57 million of fixed rate taxable and …
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-rebatesOpinion 89-37
… POWERS -- Pawnbrokers (authority to license) GENERAL BUSINESS LAW, §§40, 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral loan broker. In addition, a licensed … Whether the conduct of a particular business would constitute the conduct of business as a …
https://www.osc.ny.gov/legal-opinions/opinion-89-37