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Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a … disposal or treatment facilities required by order of the State Departments of Health or Environmental Conservation …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Administration and Monitoring of Financial Assistance to New York City Businesses
… companies in New York City through tax waivers of City and State sales and use tax, local property tax abatements, and reductions to City and State mortgage recording tax. Companies requesting financial …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesVillage of Hudson Falls – Information Technology (2025M-10)
… on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private … Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Language Access Services (Follow-Up) (2024-F-33) New York State Executive Law expanded the State’s language access …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Oversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, … shelters. Of the 57 counties outside of New York City, 25 do not have a designated shelter facility. OTDA is required to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… Account. BSAO – Budgets will reject any voucher that does not use 59999 . Accounting Date The accounting date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … for which TBTA does not have an agreement with the out-of-state Department of Motor Vehicles (DMV) to get the … where they are reviewed to identify the license plate and state associated with the vehicle. If either of these cannot …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting … amid staffing challenges. Significant risks remain in the city’s financial plan, although its recent agreement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadBorrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute (determined by your tier and retirement plan), you can only borrow if you have … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 93-25
… benefits private properties (see, e.g., Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29; Rodriguez v Town of Beekman , 120 AD2d 724, 502 NYS2d 778 app dsmd 69 NY2d 822, …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 93-2
… in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, … Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the month of … affd 47 AD2d 715, 366 NYS2d 389). February 8, 1993 David M. Christy, Esq., Village Attorney Village of Lewiston … …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 2006-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … SERVICE LAW §§212, 218: Revenues derived from a town’s non-exclusive franchise agreement with a cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… operations of the village with no oversight. She prepared payroll, maintained manual leave records, and processed …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOpinion 91-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, §7(a), ART. VIII, §1; PUBLIC …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Payroll Improvement Project Bulletin No. PIP-013
… Purpose The purpose of this bulletin is to inform PayServ users of system availability, modified … The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 in March, 2021. Go Live activities are scheduled to begin on March 10, 2021 and OSC expects to have the system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andOpinion 99-16
… (authority to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under … town garbage dump. We indicated that the authority in Town Law, §64(4) for a town to contract to purchase insurance … the view of this Office. We still believe that Town Law, §64(4), relative to the purchase of insurance …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Annual Financial Report
… how to navigate and complete the Annual Financial Report. For more detailed instructions please refer to the … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee … account code in the Annual Financial Report (AFR). For example: Cash must be reported as a positive amount, and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… bank. The check will show as cashed at the bank and in SFS even though the intended payee did not receive the … that an AP Adjustment Voucher should be submitted in SFS, any checks should be sent to the Department of Taxation … when an agency is returning the physical check issued from SFS. These checks are cancelled once they are received by DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and … by an appointed five-member Board, was established in 1986 to promote economic development through financing, managing …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17