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Opinion 92-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) … tax collecting officers to mail to the county a notice of unpaid taxes with respect to countyowned real property …
https://www.osc.ny.gov/legal-opinions/opinion-92-35State Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment … employee’s percentage on the eligibility date. OSC Actions New Time Entry Code OSC has created a new Time Entry earnings code to pay the 2009 Retroactive … To inform agencies of a new Time Entry code and to provide instructions for payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsOpinion 91-16
… of calculating charges on the basis of an actual count of lines, "[d]isplay advertising shall be charged agate measurement, fourteen lines to each inch...". "Agate measurement" is a standard of … illustrations, maps, pictures, and varying arrangements of lines of unequal lengths, different styles or sizes of type …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Comptroller DiNapoli Releases Municipal Audits
… of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City of Oswego , Town of Owego … on revenue anticipation notes to fund operations. Town of Jasper – Financial Management (Stueben County) The town is … audits of the Town of Caroga Town of German Flatts Town of Jasper Town of Mamakating City of Oswego Town of Owego Town …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Colesville-Windsor Fire District – Board Oversight (2025M-74)
… safety, liquidity and yield. Completing fiscal oversight training that helps ensure that Commissioners are positioned … in Appendix B. We conducted 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… General's Public Integrity Bureau. This case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyEn-Con Police Disability – En-Con Police Officers Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under age 60. Physically or mentally unable to perform your duties as the natural and proximate result of … (For a disability not sustained in service, you must have at least five years of total service credit as a police …
https://www.osc.ny.gov/retirement/publications/1822/en-con-police-disabilityXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… employee’s surviving spouse and/or children. The benefit is paid only if an employee’s death is a result of an accidental, on-the-job injury pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0NY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… understand our position clearly. We expect them to support fair treatment of workers throughout their portfolio … workers‘ rights and protections, health and safety, fair compensation, and skills development and training. A …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… and give them greater fiscal flexibility amid the COVID-19 pandemic has been signed into law, New York State … with local governments. DiNapoli also created a COVID-19 Financial Survival Toolkit to help New York’s …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicState Comptroller DiNapoli Releases Municipal Audits
… were using one computer account to process parking decals and not retaining information related to deleted …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsContributing Toward Your Retirement – Special 20- and 25-Year Plans
… also be subject to a tax penalty. Please read the election form carefully before submitting and speak to a tax advisor … unless your plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the … unless your plan limits creditable service to 20, 25 or 32 years.* In that case, you won’t contribute after the …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementState Comptroller DiNapoli Statement on the Enacted Budget
… "The Governor and Legislature reached an on-time budget … aid. "Still, there are areas of concern. As in past years, the budget negotiation process was mostly done behind closed doors, leaving the public in the dark about how taxpayer money will be … The Governor and Legislature reached an ontime budget …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetMatter of Merton Simpson v. Department of Civil Service
… who are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson … who are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-servicePearl River Union Free School District – Competitive Procurement (2015M-363)
… 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of … Pearl River Union Free School District Competitive Procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… of Cayuga Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. … Key Findings Accounting records are not reconciled to the bank statements. The procurement policy is outdated and the … accounting activity in the reconciliations matches the bank and accounting records. Update the procurement policy to …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292South Lewis Central School District – Financial Condition (2016M-83)
… $25.1 million. Key Findings The District’s unassigned fund balance exceeded the 4 percent legal limit for fiscal years … or operations plan to outline the use of surplus fund balance. Key Recommendations Ensure that the District’s unassigned fund balance is in compliance with statutory limits. Formulate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83