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Opinion 90-19
… members of the company. This is in reply to your letter concerning the relationship between a village and its fire … Concerning the relationship between a village and its fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong … Long Islands 28 million residents enjoy a high quality of life marked by low unemployment low crime rates strong public …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… officers subject to mandatory referendum) MUNICIPAL HOME RULE LAW, §23(2)(f): A local law which authorizes a city … the local government (NY Const, art IX, §2; Municipal Home Rule Law, §10[1][ii][a][1]). Section 23 of the Municipal Home … Subsequently, in Hampton Heights , supra , the Appellate Division, Fourth Department, citing Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United Federation of Teachers (UFT) removes the largest … The recent labor agreement between New York City and the United Federation of Teachers UFT removes the largest …
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
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, … To determine whether the 20 reduction in energy use required by Executive Order 88 …
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
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Comptroller DiNapoli Releases Audits
… the MTA made progress in addressing the issues identified. Of the 14 recommendations from the initial report, four were … and one was no longer applicable. New York City Department of Youth & Community Development (DYCD): Oversight of Afterschool and Summer Youth Employment Contracts …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0DiNapoli: Identity Theft Cases Surged in New York in 2020
… get prescription drugs, obtain medical services or medical insurance coverage and for a variety of other purposes. … or benefits such as economic relief checks or unemployment insurance. According to the FTC, imposters are filing claims … security where possible. Use a password manager or strong passwords, including a mixture of capital letters, numbers, …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination … face housing discrimination are told they can report it to the state Division of Human Rights and that it will be … The New York State Division of Human Rights DHR failed to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsOpinion 2006-6
… were not entitled to receive additional retirement service credit for accumulated unused sick leave pursuant to section … NYS2d at 204; see also Public Officers Law §36; Williams v Travis, 194 AD2d 969, 599 NYS2d 187; Baker v Baker , 87 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Shareholders to Exxon: It's Time to Address Climate Change
… to vote on this motion at this week's annual meeting, in spite of ExxonMobil's best efforts to deny them that … Shell agreeing to report on climate risk, the company is in danger of being increasingly out-of-step with the … business impact of the global effort to limit the rise in temperatures to 2 degrees Celsius or less. Specifically, …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changePayroll Improvement Project Bulletin No. PIP-017
… Purpose The purpose of this bulletin is to inform PayServ users who … March 15, 2021. PayServ availability surrounding cutover has been extended to include: Saturday 02/27 6:30 am – 4:00 … will be responded to within one business day. OSC will answer questions or route and resolve issues reported as …
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)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line 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
… The New NY Broadband Program (Program)—launched in 2015 and managed by the Broadband Program Office (BPO), a division of Empire State Development (ESD)—was designed to ensure that … however, the Program did not achieve its overall goal of providing statewide broadband availability. In March 2021, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 271
… that were automatically calculated for an employee in PaySR. The adjustments are broken down by the pay period in which the adjustment(s) was processed and further broken … the processing of a retroactive action that didn't result in a money change (e.g. retroactive position change with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… City’s efforts to address its housing shortage have led to a growth in supply that outpaced that of the state, but a … decline in filings, and the risk of federal funding cuts. Much of the upcoming development is expected to take place in … part of that review, greater information is needed on just how much of the housing being added is affordable to low- and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… of 11.94% for the state fiscal year ending March 31, 2026, closing at a record-high estimated value of $295.4 … billion paid out during the fiscal year. As of March 31, 2026, the Fund had 39.4% of its assets invested in publicly … Fund has received praise from two independent reviews in 2026. First, a legally required fiduciary and conflict of …
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-billionAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to establish an … function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… property without public bidding) COUNTY LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter … by a charter county are special laws. Moreover, we note that the Court's conclusion that section 400 is a … between a charter and non-charter county. We also note that Resnick and Nydick , supra , were both decided …
https://www.osc.ny.gov/legal-opinions/opinion-91-27