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DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Comptroller Thomas P. DiNapoli and Clinton County District Attorney Andrew J. Wylie announced the arrest of Mary L. … Comptroller Thomas P DiNapoli and Clinton County District Attorney Andrew J Wylie announced the arrest of Mary L Bell …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsOpinion 92-52
… with public authorities) PUBLIC AUTHORITIES LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not … authorities or municipalities is found in subdivision 22 of section 1197-e. That provision provides that the … the purpose of this title . [emphasis added] Subdivision 22 of section 1197-e, in effect, provides that the Authority …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 2006-5
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected … Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW §27(1); …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … a statute, decisional law or restrictive public policy ( Board of Education v Yonkers Federation of Teachers … bargaining provision establishing such a plan would be prohibited by section 113(a). We also note that providing for …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Contract and Payment Actions in October
… Station Building at the Pilgrim Psychiatric Center in Suffolk County. $4.1 million with Burns Bros Contracting LLC … Nurzia Construction Corp. for renovations to relocate the admissions building at SUNY Purchase in Westchester County. … with H&L Contracting LLC for concrete pavement repairs in Suffolk County. $6.7 million with Bette & Cring LLC for …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,384 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis through Jan. 1, … In November the Office of the State Comptroller approved 1384 contracts for state …
https://www.osc.ny.gov/press/releases/2020/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in March
… Group LLC for construction management services related to park development at the Sojourner Truth State Park in Ulster County. $4.3 million with Fidelis Contracting … of the Administration Building at the Belmont Lake State Park in Suffolk County. $3.5 million with Whitney East Inc. …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. DiNapoli … gaps than other large school districts, both in New York and nationwide. The analysis looked at New York City, Yonkers, Buffalo, Syracuse and Rochester, the “Big Five” school districts in New York, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … revenues comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicHorseheads Fire District #1 - Board Oversight (2019M-82)
… and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the unrestricted fund balance to a designated reasonable level. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your board the best opportunity for improving fiscal management and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 1976
… the instructions below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies must … first day of the current, unconfirmed pay cycle. To start or change Flat Amount (for employees of SUNY, Education … Department, School for the Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … about the date of publication to the address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to accurately …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOpinion 90-8
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); MUNICIPAL … governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Village of Nelliston - Payroll and Accounting Records (2018M-162)
… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … the Village Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate oversight to …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… are accurately accounted for. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAccounts Payable Advisory No. 66
Updated Reporting Process for the Theft Loss or Misuse of State Assets
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsDiNapoli Announces State Contract & Payment Actions for December
… added transparency and current information about the number and types of contracts entered into by the state. This … benefits to state and local government employees with CVS Caremark through 2018. Approved a $180 million emergency …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12