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Opinion 91-60
… that while certain officers and employees of municipal corporations with populations of 50,000 or more are required … Law, §§810, 811, 812), officers and employees of municipal corporations with populations below 50,000, such as your … and statutory powers to supervise the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer … department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XI.17 Protest Procedures – XI. Procurement and Contract Management
… State Office of the State Comptroller 110 State Street, 11th Floor Albany, NY 12236. Appeal of Public Contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresDiNapoli: MTA Financial Outlook in Precarious Balance
… MTA needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget … capital program, far behind schedule, only began to pick up pace in the spring of 2021. Further delays in the approval …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults … care,” DiNapoli said. “With the COVID pandemic behind us, New York must redouble its efforts to restore inpatient … in Mental Health Needs The prevalence and number of New Yorkers living with any mental illness (AMI) has …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the board member in attending a conference. You state that the board member would pay to the district, prior … the expense, the amount of the spouse's expenses. You also state that the purpose of such arrangement is to obtain …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Benjamin Clark of the Criminal Enforcement and Financial Crimes Bureau. The Deputy Bureau Chief of the Criminal Enforcement and Financial Crimes Bureau for upstate New York is Stephen J. Maher. The …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their chances of quickly recovering from an IT disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State agencies … as well as local and contracted providers, delivers workforce development (WFD) programs and services that seek … To determine what workforce development programs and services State agencies …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesOversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively monitoring the Science, Technology, Engineering, and Mathematics (STEM) … To determine if the Higher Education Services Corporation is effectively monitoring the Science Technology Engineering …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programCounty of Oneida – County Clerk (2025M-110)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110State Comptroller DiNapoli Releases School Audits
… result, the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… claims auditor for review and approval prior to payment. At least $37.9 million in claims were not reviewed or … of duties. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-1
… legal fees) GENERAL MUNICIPAL LAW, §50-j; MUNICIPAL HOME RULE LAW, §10; STATE CONSTITUTION, ARTICLE VIII, §1; PUBLIC … advised us that the village has adopted the provisions of section 18 of the Public Officers Law. Under these … is authorized or required to pay the legal fees at issue. Section 18 of the Public Officers Law is the principal …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-62
… A town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and … pay into that fund landfill fees imposed to defray such cost. You ask whether a town may establish a capital reserve fund to finance the cost of closing and capping a landfill owned by the town and, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… employee of the district or an independent contractor, and all compensation is to be paid by the district directly to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… forecasting conference to issue a consensus report on tax, lottery, and miscellaneous receipts on or before March …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningMore About This Retirement Plan – Forest Rangers Plan
… 383-c of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. … and is not a substitute for any New York State or federal law. For specific information about your benefits, please …
https://www.osc.ny.gov/retirement/publications/1864/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are provided by Sections 370-a, 371-a and 375 of the New York State Retirement and Social Security Law … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan