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Division of Housing and Community Renewal Bulletin No. DH-103
… Purpose The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2019 Rent … The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSCs automatic processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationOpinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-88-49DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… 65 and older population grew by nearly half a million seniors in the last two decades, an increase of 53%, … must keep pace with demand to support critical services for older adults in the future. “Many older adults are living … employment, increasing from about 200,000 to 286,000 over the last decade. The median household income in 2023 was …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Pizza to commit to using palm oil that was certified free of links to deforestation. Palm oil harvesting is one of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE … of minimum service requirement for appointment to fire police squad) GENERAL MUNICIPAL LAW, §209-c; TOWN LAW, … otherwise qualified individual may be assigned to a fire police squad immediately upon becoming a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … Lakes Solid Waste Management Authority (the Authority) is generally governed by title 30 of the Public Authorities … , accounts payable and contractual obligations. December 26, 1991 Catherine A. Foerster, Esq., Attorney Western Finger …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … incidentally may benefit a private party. This is in reply to your inquiry concerning a village project to … 95 NY2d 886, 715 NYS2d 377; Village Law §4-412[3][3]; 26 Opns St Comp, 1970, p 46; see also Foster v McCall , 248 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… to the U.S. looking for work and a better life. Federal immigration policy must be reformed to ensure that the … and fewer jobs. DiNapoli’s report notes federal immigration policies and the COVID-19 pandemic likely … Labor Force Decline Prior to the pandemic, several federal immigration policies may have disproportionately impacted the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 workbooks … did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large quantities of workbooks stored at the elementary …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… by Payroll Bulletin No. 1952.1 . Purpose The purpose of this bulletin is to provide agencies with information and … eligibility criteria are affected. Background Chapter 150 of the Laws of 2021 and Article 7.18 of the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… At least 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or … events, potentially putting the public at risk, according to an audit of the Department of Environmental Conservation … DiNapoli’s auditors tested a sample of 113 events reported in NY-Alert to determine if publicly owned sewer and water …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer … West Sand Lake Fire District 1 Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6DiNapoli Report Highlights Where New Yorkers Work
… A report by State Comptroller Thomas P. DiNapoli shows the state’s employment picture has changed in significant ways since 2000 with the health care and social assistance industries increasing … Employment in health care and social assistance had the greatest increase in jobs since 2019, with the sector now …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing ridership, increased service routes into the … delays and cancellations, especially from train problems, is troubling, however, because it comes at a time when LIRR … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that are well … Hightech is one of the fastest growing industries in New York City growing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycProtection of Child Performers
… ensured that parents/guardians and employers complied with the legal requirements that help protect the welfare of … Background The Department of Labor (Department) is charged with protecting workers in New York State. Part 186 of the … Unit (Unit) is responsible for monitoring compliance with all parts of the Law and NYCRR. The Law and NYCRR …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor … were not reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly … did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did not …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0