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Opinion 89-5
… -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county … a notice of pendency if the notice affects more than one parcel of real property. You ask if a county clerk may charge …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 92-3
… CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as creditor of planning board chairman) -- Interest … LAW, §§800[2],[3], 801: A planning board chairman who borrows money from the board's consulting engineer has a … in the engineer's contracts with the town if the loan is determined to be a direct or indirect pecuniary benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-3State Contract and Payment Actions in May
… Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 billion and approved … Recreation & Historic Preservation $8.7 million with Spa Golf Services Inc. for golf and restaurant concession … Island Expressway in Richmond County. $11.5 million with A. Colarusso & Son Inc. for preventative maintenance paving …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Police Bulletin No. SP-216
State Police Bulletin No SP216
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-216-april-2021-increases-location-pay-supplemental-location-pay-expandedDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… A total of 14 local governments in New York State ended their fiscal year 2022 with a fiscal stress … is an analysis of the 10 years of data collected since the launch of the system, highlighting lessons learned over the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataDiNapoli: State's Fiscal Outlook Declines
… state is highly dependent upon the Personal Income Tax (PIT). In the past ten fiscal years, collections from the PIT averaged 62% of All Funds tax revenues and nearly half of total State Operating Funds receipts. PIT receipts can fluctuate from year-to-year since they are …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Comptroller DiNapoli Releases Audits
… payments on behalf of the Department of Health, needs to review and recover, as appropriate, the $9.6 million in … including out-of-state sellers and online marketplaces, to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to the State. The initial audit, issued in October 2021, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Comptroller DiNapoli Releases School Audits
… , Gorham-Middlesex Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to … established to govern the issuance and use of district credit cards. During the audit period, the district had two …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2062
… New Retro Earn Code Replaces OCS- OT for Annual 2080 OTA – OT for Annuals R2C – RETRO Overtime 2080 ROA – Retro OT … R72 – Retro Covid-19 OT for Ann-2080 R75- Retro Covid-19 OTA for Annuals PSA- PreShift 2080 PS6- PreSft Brief Auto … for overtime paid at the 2.5 rate: For Earnings Codes OTA, OTW, RCL, SOC, ROC, OU2, O2R, RO2 and SC5 with earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B felony) and was sentenced to three to nine years in state prison in August 2024. As part of her …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Distribution of Utility Arrears in New York State
… the lower and middle Hudson Valley. Consolidated Edison (Con Ed) provides electric and gas service throughout most of … number of customers in arrears. Among these utilities, Con Ed, serving much of New York City, has 30 percent of all … with the next largest arrears increases were Grid NY and Con Ed at 155 percent, followed by Grid LI at 134 percent, …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateHomeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of … Fry, “Amid a pandemic and a recession, Americans go on a near-record homebuying spree,” March 8, 2021, Pew Charitable …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkBedford Central School District - Information Technology (2018M-164)
Bedford Central School District Information Technology 2018M164
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … January 1, 2016 through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind … . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not … not see an accurate accounting of invoices and payments on e-Supplier. Vendors are not able to seamlessly download …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherCentral Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Urban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background … has not established policies and procedures related to remote access, data backup, computer security, and data … Adopt comprehensive policies and procedures related to remote access, data backup, computer security, and data …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mReal Property Tax Exemptions Administration (2017-MR-4)
… within the local government’s boundaries. We examined the administration of the Agricultural, Persons 65 Years of Age … any technical assistance. … Real Property Tax Exemptions Administration 2017MR4 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4