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Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January … benefits to a property management and redevelopment company rather than directly to the businesses leasing those …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Opinion 94-26
Whether a town may 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 & …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberOpinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) -- "Resident …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Cost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of … DRO that define the retirement benefit to include any “supplemental” payments as intent to provide the ex-spouse …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… did not distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOpinion 91-32
… Mahon v Board of Education of the City of New York , 171 NY 263; Teachers' Ass'n Central High School District No. 3 v … VIII, §1 (see, e.g., Ausable Chasm Co. v State , 266 NY 326; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d … OCRRA, are created by special act of the Legislature (see, NY Constitution, article X, §5; Plumbing, Heating, Piping and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and … than through general taxation. If such assessments may be imposed, you inquire with regard to the manner in which … have to be founded in a physical improvement, but can also be based upon a service which enhances the value of …
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 …
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
… and special meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of select non-U.S. companies. In 2023, the Fund cast more than 30,900 votes at 3,235 public … have been taken to address a lack of diversity, may result in the Fund withholding support from incumbent nominating …
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
… Thomas P. DiNapoli today announced that, as Trustee of the New York State Common Retirement Fund, he has filed a … of sexual abuse and harassment. Wynn Resorts' stock value plummeted in the wake of the revelations and the …
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
… 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 … request for reissuance of a check that agencies would see in the normal course of business. Once a replacement check …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major … during the first quarter of 2015. The State Comptroller’s office chairs the Securities Coordinating Committee which …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-bond-calendar-first-quarterNYS Comptroller DiNapoli Announces Coal Investments Under Review
… DiNapoli said. “We are assessing minimum standards for transition readiness at coal mining companies first, … to move away from its reliance on thermal coal mining for profits, we may divest our holdings in that company.” The … in power plants to produce electricity either directly for industries or to supply power grids. DiNapoli wrote the …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,439 … at the Town of Frankfort section of the Erie Canal in Herkimer County. $2.9 million with Labella Associates DPC …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustOpinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5GASB Statement 87, Leases
… GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a … buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no …
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
… Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her … March 26, 2025. The charges filed in this case are merely accusations and the defendants are presumed innocent unless …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Opinion 91-24
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER SYSTEMS -- Contracts (to … cost of such a contract would be financed by the county in the same manner as other operation and maintenance costs incurred by the district. This is in reply to your inquiry concerning the authority of a town …
https://www.osc.ny.gov/legal-opinions/opinion-91-24