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State Comptroller DiNapoli Releases Audits
… with the regulations in areas of the Port Authority Bus Terminal – the nation’s busiest bus terminal, serving an estimated 260,000 passenger trips per day. For example, some of the gates were …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsCooperative Information Technology Services (2012MR-1)
… [read complete report - pdf] We also released 10 letter reports to the following: … Through intermunicipal cooperation, local governments can share the costs of IT equipment and services, and provide … and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Opinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … restitution agency may not deposit into its general fund unclaimed restitution payments collected by the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Releases Municipal Audits
… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of … were not authorized by the contract or contract amendment. East Meredith Rural Fire District – Financial Activities … exceeded known liabilities by $3,436 as of June 30, 2020. NFC Development Corporation – Project Approval and Monitoring …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… Thomas P. DiNapoli As a member of the Retirement System, you are covered by a plan that provides considerable … some of those benefits and the services available to you as a member of our system, including: Benefits you will receive at retirement (service retirement benefits) …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Town and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNew York State 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 State of New York General Obligation Bonds, October 2023 2021AB State …
https://www.osc.ny.gov/debtOpinion 92-31
… or statutory amendments that bear on the issues discussed in the opinion. ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of … reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2005-3
… that bear on the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) … SCHOOL DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) … or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… with SFL §111 that provides that no money in the possession, custody or control of any officer, agent, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. … to the discharge of any of their official duties. Public officers are authorized to act in their capacity as an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersArchived: Legislative Session 2023–2024
… – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public … a statewide elected office, or their authorized political committee, during a certain restricted period; requires a … – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024State Police Bulletin No. SP-222
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2021 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dates 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… in the state’s prison population, but the three most recent data years (2023-2025) show a rise of 1,957 … $53.9 million higher than the previous peak in SFY 2017. Recent Policy Changes Since 2017, New York has enacted and … and pose no reasonable danger to society. DOCCS’ most recent annual report on Medical Parole indicated that, of the …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationService Retirement Benefit – State Police Plan
… service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your FAE. If you … by the Division of State Police prior to August 15, 2007, and you retire at age 57 before completing 20 years of … to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply by mail …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOpinion 96-12
… discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would coincide with the timing of the receipt of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is progressing too slowly, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. Only 51 of the … Too many New York City subway stations are in disrepair and New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsOpinion 90-21
… to another town official the town clerk's power with respect to the preparation and custody of claims. This is in … allowed upon his claim. Except as otherwise provided with respect to the audit of claims by a town comptroller (see … Law authorizing the transfer of the clerk's functions with respect to presentation and custody of claims to any other …
https://www.osc.ny.gov/legal-opinions/opinion-90-21August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-funds