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Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Federal Employment Loss in NY in 2025 – Federal Funding and New York
… As reported by the Office of the State Comptroller, there were several federal actions … hiring freeze, Deferred Resignation Program, the creation of the Department of Government Efficiency and attempts to end collectively …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Opinion 90-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Legal and Regulatory Authority To Do Business
… (MBE) or Women Owned Business Enterprises (WBE) Department of Economic Development Certified in New York as … Veteran-Owned Businesses (SDVOB) OGS Division of Service-Disabled Veterans’ Business Development … Issues NYC School Construction Authority NYS Department of Labor Debarment List - includes Workers' Comp Debarments …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessOpinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3NYSLRS Fact Sheet
… and Fire Retirement System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members 699,229 (95%) of members are in ERS 36,714 (5%) of members are in PFRS 481,747 retirees 47,042 beneficiaries …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCooperative Information Technology Services (2012MR-1)
… to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of Deposit [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Town and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … special district are required to apply for the permission of the Office of the State Comptroller if the cost to the typical property …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOpinion 92-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A …
https://www.osc.ny.gov/legal-opinions/opinion-92-31XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … Comptroller. Upon this mandatory approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of banking services and collateralization of accounts. It is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewArchived: Legislative Session 2023–2024
… Introduced Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. … 529 Program, Qualified Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024New York State Debt
… and grandchildren. Bond Issuance Calendar (SCC Schedule of Debt Issuances) SEC Municipal Advisor Rule Letter Debt … Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD …
https://www.osc.ny.gov/debtSelected Management and Operations Practices
… (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 90-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-90-21August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… drinking water projects. The following describes the types of loans that are currently available from the revolving fund … loan type: Long Term Leverage Loans (Approximately 95% of the loans) Purpose: To finance eligible clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … only by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Service Retirement Benefit – State Police Plan
… full benefits at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must … to retire due to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… and four as “susceptible to fiscal stress.” The Village of Saugerties (Ulster County) was classified in “significant fiscal stress,” while the Village of Coxsackie (Greene County) was listed in “moderate fiscal … County), and Whitehall (Washington County). “The number of local governments in stress remains low after emergency …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities