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Opinion 91-12
… Law, §204-a belong to the fire company to be used for the lawful purposes of the fire company. You ask whether … engage in certain "fund raising activities" (see also, Not-For-Profit Corporation Law, §1402[e][4]). For purposes of section 204-a, the term "fire company" is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including … monitoring. An Interim Executive Director is responsible for AIDA’s day-to-day operations. For 2023, AIDA reported 16 active projects with project costs …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1256
… Optional Retirement Plan (ORP) was selected as the model for the defined contribution component of the plan, … non-unionized (non-represented or exempt), with an annual salary of $75,000 or greater are eligible for this new … the agency. An employer contribution of 8% of compensable salary will be made to participants’ accounts while enrolled …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOpinion 94-7
… opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… Office of the State Comptroller approved 1,982 contracts for state agencies and public authorities valued at $5 … 1,800 payments valued at more than $9.1 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberOpinion 2000-16
… of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and … of these moneys as "relief of deserving beneficiaries" (93 NY 313 at 327), and as "an honorable obligation founded upon …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, … governing board who also serves as an officer of two not-for-profit corporations and a director of one of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9State Contract and Payment Actions in January
… . Major Contracts Approved Office of Court Administration $3.3 million with New York State … $11.4 million to Tappan Zee Constructors LLC for the New NY Bridge Project. $1.4 million to HNTB New York Engineering … and Architecture PC for engineering services for the New NY Bridge Project. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryContract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli Releases City of Troy Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 98-5
… -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL … a bill to the county department of social services for payment of the costs of burying a deceased public …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort … and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials … Aid (Seneca County) The board-adopted budgets for the 2014-15 through 2016-17 fiscal years overestimated …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Regional Land Banks Fighting Urban Blight
… of which are vacant lots or land, or properties slated for demolition. In many cases, the land banks focus on … acquired properties to enhance recreational opportunities for local residents. To accomplish these goals, New York’s … Budget Office show subsidies and grants account for the vast majority of land bank revenues. The report …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … and long experience on the committee, have prepared him to lead its work in guiding our pension fund’s investments.” … “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeState Agencies Bulletin No. 921
… OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter … York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
The Trump Administrations willful ignorance of climate change will jeopardize our chances of avoiding catastrophic changes in our climate but it will not halt the momentum in the global marketplace where reason still reigns
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… 1985, an Accidental Death Benefit Program was instituted for the following employee groups. Code Bargaining Unit 01 … Safety Officers Benefit Act of 1976 are not eligible for this accidental death payment. These accidental death benefit payments provide for the State to pay a death benefit in the amount of $50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… projections in the town’s adopted budget for the 2021 fiscal year are not reasonable. Auditors’ review took … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … for any of the last four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0