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Opinion 2012-1
… 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway … whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway … Municipal Law § 802 applies, an interest in a contract is prohibited if the officer or employee, individually, or as …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Industrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. Background An IDA is an independent public benefit corporation whose purpose is … actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure the IDAs’ actions are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Other Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the … it might have identified and corrected these errors. Town of Alden – Town Supervisor (Erie County) The former …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-10
… a conservation advisory council nor a conservation board is authorized to prevent the highway superintendent from … 227 NYS2d 297). The town highway superintendent is the official charged with the care and maintenance of town … duties, the highway superintendent is responsible for removing dangerous trees or overhanging or broken …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … clerk and surrogate's court were up-to-date and complete, with no material discrepancies. The commissioner established …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … You ask whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CEMETERIES -- Privately-owned cemetery (authority of town to acquire by gift as historic property) HISTORIC … Whether a town may accept a gift of a privatelyowned family cemetery established during the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … condition. The town’s 2016 proposed budget complies with the property tax cap levy limit. Town of East Hampton – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Contributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your employer provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits, …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementService Retirement Benefit – State University Police Plan
… retire at any age after completing 25 years of SUNY police service, or you may qualify for a service retirement if you reach age 60 before having served … police officer. The Benefit With 25 years of creditable service, your benefit will equal 2 percent of your Final …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitOpinion 88-14
… 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner should be placed in the county's trust … in the following respects. Initially, we note that there is no statutory provision which specifically pertains to the … 245). In addition, where the estate representative is an official of the county (see SCPA, §1219) who has neglected to …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 93-21
… for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … price or maximum financial benefits, it may resolve to sell by negotiated sale subject to applicable referendum …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 90-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Bidding Monetary … anticipated that a political subdivision will spend in the aggregate over $5,000 for the purchase of fuel oil … state that the district has budgeted $5,000 for fuel oil and usually does not expend over $5000 for this item. General …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … paid in excess of their authorized salaries. Six of the 26 PTEs reviewed did not maintain time sheets. Town of Lisle … period totaling approximately $94,000. A loader, which is seven years beyond its usable life, accounted for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsXIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… The following are some of major changes to federal grants with the rollout of PCIP: Federal grant projects will no longer be established … Section 2 - Establishing a Project using the Project Guide of this Chapter for more information. See SFS Coach for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsMorristown Fire District – Board Oversight (2025M-101)
… Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial … as of September 23, 2025. Understanding the Audit Area The Board is responsible for the general management and control …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… through January 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, consisting of 24 institutions. More than 270,000 degree-credit students … Central Office began centralizing its disbursement process of tuition and fees and financial aid refund checks in 2012. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… (DASNY) for the past four years overstated the amount of business it did with minority- and women-owned business … women-owned businesses and need to improve the accuracy of reporting program results.” State law requires state … and public authorities to promote the participation of minority- and women-owned business enterprises in their …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationState Comptroller DiNapoli Releases Municipal and School Audits
… fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the end of two …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits