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Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family … the cemetery, provided that such property falls within the definition of historic and/or cultural place or property in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Police Bulletin No. SP-238
… of State Police of OSC’s automatic processing of the 2023 State Police Hazardous Duty Pay. Affected Employees: … Chapter 24 of the Laws of 2019, which implemented the 2018-2023 Agreements between the State of New York and the Police … even if there is no successor agreement. Effective Dates: 2023 State Police Hazardous Duty Pay will be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payPension Payment Option Election – Divorce and Your Benefits
… Options Joint Allowance options are based on the member’s birth date and the birth date of one beneficiary. The beneficiary will receive a … with a reduced lifetime benefit based on the member’s birth date and the birth date of the ex-spouse. If the …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli Announces Fiscal Stress Scores
… including six counties, four cities, and nine towns. This release is based on financial information of local … this latest round, the city of Poughkeepsie (fiscal stress score of 78.3), the city of Niagara Falls (72.1), and the … The system also evaluates information such as population trends, poverty and unemployment in order to establish a …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Agencies Bulletin No. 1965
… the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Comprate Code of ANN, HRY, or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 1016.1
… up-to-date employee addresses in the PayServ system and remind agencies of existing tools to do so. Affected … enables the State to provide high quality payroll services and save money on postage. Addresses are used for such … mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining employee tax status, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Agencies Bulletin No. 1870
… the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of ANN, HRY or BIW (only if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuOpinion 94-27
… This opinion represents the views of the Office of the State … AND ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, … Comp No. 69-703, unreported; 24 Opns St Comp, 1968, p 900; 22 Opns St Comp 1966, p 677; see also 9 Opns St Comp, 1953, p …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL … Whether the Town of Cheektowaga may use its share of county sales tax revenues …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Oversight of the Early Intervention Program (Follow-Up)
… services later. Young children missing these opportunities for early intervention services are potentially at greater … Health Law include specific requirements and time frames for the provision of Program services. One requirement is … or developmental delay, the municipality is responsible for convening a meeting to develop an initial Individualized …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… equipment, including Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an … because of staff reductions, and that the large increase in security equipment further reduced its ability to conduct … not indicated” for 53 repairs and “Other” for 41 repairs. In one instance, an order to repair a CCTV system was created …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the … to this fiscal crisis, the federal government must do more to rescue the finances of the states and our local … Comptroller DiNapoli pressing the federal government to do more to help state and local governments hit hard by the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Avoca Central School District – Procurement (2025M-29)
… procurements in accordance with statutory requirements and District policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district (district) purchases … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… announced today. Agreements were reached with: VF Corp. , the maker of clothing lines such as The North Face … mall operator in the United States; and Brown-Forman Corp. , the maker of Jack Daniel’s whiskey. As a result, … for the 2020 proxy season have been filed with: VF Corp. – Withdrawn with agreement Simon Property Group, Inc. – …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… those “major” federal programs which are subject to Subpart A (interest calculations) of the Treasury-State Agreement (FY TSA 2024) that governs the State’s cash management of Federal … Act of 1990 (CMIA) was enacted by the federal government to ensure efficiency, effectiveness and equity in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Oversight of the Nourish New York Program (Follow-Up)
… in our initial audit report, Oversight of the Nourish New York Program (Report 2022-S-33 ). About The Program The Nourish New York (Nourish NY) initiative was established in May 2020 … to expand the State’s food supply network and markets for New York farm products while also providing greater access to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … To assess the extent of implementation of the nine recommendations … included in our initial audit report Physical and Financial Conditions at Selected MitchellLama …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followSouthold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113