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Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … with 569 Lexington Leasehold LLC for student housing in New York County. Office of General Services - Design & … Corp. for renovations at Creedmoor Psychiatric Center in Queens County. $2.8 million with Vinco Builders LLC for …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberOpinion 2001-15
… a lighting district pursuant to Town Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of real property who have established a … board on behalf of a lighting district whose sole asset is a service contract may, subject to mandatory referendum, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Cost-of-Living Adjustment – Divorce and Your Benefits
… the retiree’s monthly retirement benefit while the retiree is still living. A DRO will be reviewed to determine whether … intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of the … death. Therefore, an ex-spouse (as a non-spouse) who is receiving a COLA distribution from the retiree’s monthly …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOperational Advisory No. 6
… State Finance Law Section 40 and will be closed in SFS. It is recommended that all Agencies read Chapter XVII in its … it contains valuable reminders related to Lapsing. It is important for agencies to review appropriations scheduled …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersOpinion 91-32
… a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … it in the nature of inverse condemnation. (3) The OCRRA is neither expressly nor implicitly authorized to establish a … facilities were not located in the area. If the property is not sold within a specified period of time, OCRRA or the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-2
… may impose user fees for the collection of garbage. There is no provision in the Village Law which authorizes villages … enhance the value of property receiving the service, it is our opinion that the village may adopt a local law … of Dutchess , 110 AD2d 837, 487 NYS2d 870). This Office is obviously not in a position to determine the factual …
https://www.osc.ny.gov/legal-opinions/opinion-88-2State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller … environmental remediation work at the Dearcop Farm Site in Monroe County. $1.2 million with Moore-Clark USA Inc. for … with Frey & Campbell Inc. to replace the HVAC system in Buildings 1 and 2 at the Academy of Fire Science in …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… for 2024, including setting expectations related to climate risks, diversity, equity and inclusion (DEI), … management, and ensuring a robust governance framework to promote high levels of accountability. DiNapoli also … aim to achieve just that. As we start the 2024 proxy season, I am confident that our stewardship efforts will …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… employees and the company's shareholders." A derivative lawsuit allows shareholders to take legal action on behalf of … of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' take "necessary actions …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… sent to the payee directly and require no agency action. Business Units are responsible for performing the outreach … is the address associated with the department code used in the original voucher authorizing payment. It is the … the addresses of all associated departments are current in SFS. Information on updating the Departmental addresses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller DiNapoli Announces Coal Investments Under Review
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 thermal coal mining … New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewState Contract and Payment Actions in August
… Department of Agriculture & Markets – New York State Fair $2.5 million for cleaning management and staffing services … cover unexpected business costs associated with the COVID-19 pandemic and to help stabilize operations so that … workers. $2.5 million for purchases to support the COVID-19 pandemic response, including IT equipment and software …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustOpinion 2002-5
… rights for open space preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL PROPERTY -- Purchases … a capital reserve fund for the purpose of accumulating monies for the future purchase of development rights for open …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5GASB Statement 87, Leases
… capital assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership … nor the lessor can terminate the contract. Example A state agency contract with Agnus Industries has a termination … period occurs after the notice timeframe. Example A state agency enters into a five-year contract with KD Industrial …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Volunteer Ambulance Corp. today was charged with stealing over $26,000 from the company, State Comptroller Thomas P. … Volunteer Ambulance Corp today was charged with stealing over $26000 from the company State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Opinion 91-24
… and maintenance costs incurred by the district. This is in reply to your inquiry concerning the authority of a … 1948, p 83). The provision of service to outside users is in the nature of a contractual transaction and the terms … supra ). A county, on behalf of a county sewer district, is authorized to contract "... for the collection, …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 94-28
… feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance … supervisors has authorized a contract with an engineering firm to conduct a study of the feasibility of providing …
https://www.osc.ny.gov/legal-opinions/opinion-94-28