Search
Opinion 92-41
… St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). We are not aware of any statute which expressly … concluding that a fire district may construct an access road to a source of water supply for the exclusive use of its … losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey , 85 AD2d 840, 446 …
https://www.osc.ny.gov/legal-opinions/opinion-92-41English Language Learners Programs
… Objective To determine whether the State Education Department is … overseeing whether school districts are providing services to English Language Learners as required. The audit covered the period … To determine whether the State Education Department is …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 90-19
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (regulating activities of fire companies) FIRE COMPANY -- By-Laws (regulating internal affairs of … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… low unemployment, low crime rates, strong public schools and infrastructure improvements, but they also contend with high taxes and home prices, and challenging commutes, according to a … by low unemployment low crime rates strong public schools and infrastructure improvements but they also contend with …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum Requirements … HOME RULE LAW, §23(2)(f): A local law which authorizes a city mayor to appoint a city engineer for a longer term than presently provided in … Whether a proposed local law amending a city charter to increase the term of office of the city …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major … source of tax revenues. The city forecasts lower Wall Street profits and bonuses in calendar year 2014. Although … the wage pattern for all municipal unions. However, the union representing the city’s police officers is seeking …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New … the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines. The audit covered the period from April … NY is the program created to carry out Executive Order 88 (Executive Order or EO 88). The Executive Order, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … End Date Earnings Code Goal Amount NY Annual Earnings Retirement and Deduction Information The 2021 Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… implemented and two were implemented. New York City Civilian Complaint Review Board (CCRB): Complaint Processing (2020-N-9) CCRB investigates civilian complaints against the New York City Police …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … (315) and Rochester (303) metropolitan areas. “In the midst of the stresses caused by the pandemic, many New …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Opinion 2006-6
… to provide leave of absence to elected official) TOWN BOARD -- Powers and Duties (authority to provide leave of absence to town supervisor) TOWNS -- Powers and Duties (authority to … Whether a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … is chargeable only to the area of the town outside of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Shareholders to Exxon: It's Time to Address Climate Change
… State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — … the Head of Responsible Investment for the Church of England's investment fund said, "I am delighted investors … Proposal December 2015: The Fund and the Church of England file their proposal with ExxonMobil January 2016: …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changePayroll Improvement Project Bulletin No. PIP-017
… after the upgrade to PayServ 9.2. Affected Employees All agency PayServ and PS Query users are affected. … will go live on March 15, 2021. Immediately after cutover, all requests for assistance will be routed through the … The PayServ92Support mailbox will be used for reporting all PS Query and PayServ v 9.2 issues beginning on March 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases Audits
… Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched in 2015 … services in the United States. SED is responsible for safeguarding its data and ensuring the confidentiality, … implemented. Office of Information Technology Services – Windows Domain Administration and Management (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. Effective Date … To provide related panel information and advise agencies of view access to the Retro Pay Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… bonds, and mortgages (22.9%), private equity (14.3%), real estate and real assets (14.3%), and credit, absolute return … of the Fund has received praise from two independent reviews in 2026. First, a legally required fiduciary and …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to reach 1.1 million … spiked in 2023, with 30,170 units added citywide, the most since 2010. Nearly 93% of 2023’s growth was from new … housing units are being added to the neighborhoods that most need them and to review changes in neighborhoods after …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallAudit Committee Charter Guidance and Template
… activities and make clear that these activities are advisory in nature. Composition and Requisite Skills This … of the board; As a committee of the whole board; or As an advisory committee that may include or be comprised entirely … Law §2116-c (4), the role of an audit committee shall be advisory and any recommendations it provides to the Board …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template