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State Comptroller DiNapoli Releases Municipal Audits
… financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of the …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-5
… an officer to perform an act on or by a certain date in order to instruct or guide officials and secure regularity … , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company of New York v State … 1038, 326 NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-5DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… impact of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was due in part to community-led investments through the pandemic, … 2011 to 2022, the South Bronx saw a 25% and 20% increase in jobs and businesses, respectively, led by the health care …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesState Police Bulletin No. SP-223
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay, or Leave of … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except an Action/Reason … and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon return from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payState Police Bulletin No. SP-213
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of … criteria, but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except an Action/Reason … and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon the return from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Agencies Bulletin No. 1362
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 19L, paychecks dated 12/31/14 Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/14 are eligible to receive the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMonitoring Town Asphalt Road Projects (2012MS-7)
… verify that the product matches contract specifications. New York State Labor Law requires vendors hired on a public work …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Independent Oversight: OSC's Contract Review Safeguards Public Funds
… 24, 2022 PDF Version As New York’s Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local … Funding for the contract has been reserved and agencies do not commit to greater spending than is authorized; and … billions of dollars may be spent without insight regarding how vendors are selected, and how reasonableness of contract …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s … 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a seven-member Board of Directors, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… nine financial indicators and creates a fiscal condition score. Indicators include fund balance, cash-on-hand and … Each municipality receives a separate environmental score. When examining the scoring results, DiNapoli noted 14 … 25 towns. The fiscally stressed governments identified today join the previously announced 115 municipalities and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334State Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public … intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 95-14
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law. 1 These sections provide that the foreign … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Agencies Bulletin No. 1359
… 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the … Office of Employee Relations (GOER) memorandum dated 11/25/14 provide for a Uniform Maintenance Allowance and … to $58.00) is paid by separate check as explained in the 11/25/14 GOER memorandum. Agencies must make the payment to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingOpinion 92-12
… Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement to … in uncompensated volunteer work. You ask whether a disabled firefighter forfeits his or her entitlement to … or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Eligibility, the Benefit and Filing – New Career Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-40