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Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a … you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of section 2402 of the Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-89-49NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… must have a disability that was present before age 26. Participants must be eligible for Supplemental Security … agreement is available at https://cdn.unite529.com/jcdn/files/NYB/pdfs/programdescription.pdf. *ABLE …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsOpinion 92-33
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Publicity Fund (maximum amount appropriated to in town); (expenditures to fund contract with chamber of …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 92-54
… of the bank as a depository, the bank's present holdings of obligations issued by the town, and any future … §802 are applicable. The interest in the bank's present holdings may also be prohibited (see Local Finance Law, … private sale during the current fiscal year and aggregate holdings of notes purchased at private sale. Section 60.10(b) …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Opinion 91-58
… issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence … an advisory referendum on the question whether to grant site plan approval and whether a proposed facility is … an advisory referendum on the question of whether to grant site plan approval and a favorable determination as to …
https://www.osc.ny.gov/legal-opinions/opinion-91-58New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… with more than 30,000 members and 150,000 family and friend affiliates, has presented the Guglielmo Marconi Award …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… on the job and help implement the delivery of the vaccine.” Regionally, November sales tax collections were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberOversight of the Educational Opportunity Program
… preparation and limited financial resources. EOP includes a pre-freshman summer orientation program (summer program) … for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… audit covered the period from January 2019 through April 2025. About the Program The Mitchell-Lama Housing Program …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 2086
… is superseded by Payroll Bulletin No. 2086 .1 . Purpose The purpose of this bulletin is to provide agency payroll … guidance and action steps to comply with Chapter 442 of the Laws of 2022, including the use of the new Direct Deposit … The purpose of this bulletin is to provide agency payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086.1
… to paragraph (b) of subdivision (4), a state employee’s net salary to be deposited directly in a bank for any … and into which such employee has authorized such employee’s net salary be deposited, on forms provided by the … AC 2772, with the completed exemption. Agencies should dispose of any previous versions of the AC 2772 they may have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceCustodial Service Contract Procurement and Oversight
… service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, … quality of those services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About … students at its more than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightLead Contamination of State Armories
… adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected. … purposes. The firing of weapons inside the IFR resulted in lead dust accumulation throughout. Although IFRs in New York … used in more than 20 years, over time, the accumulation of lead dust has been transported to other areas of the armory …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesOversight of the Nourish New York Program
… of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program … connects citizens across the State to surplus agricultural products. This audit covered Nourish NY spending from May … Department of Health DOH are ensuring the Nourish New York Program Nourish NY provides adequate access to the program …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and adopt policies that take into account the compensation of the rest of their workforces. In response to the agreements, the Fund … forward." According to the Economic Policy Institute, CEOs of America's largest firms earned $271 for every dollar their …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Common Retirement Fund (Fund) will restrict investments in oil sands companies that have not demonstrated that they are … DiNapoli. “We have carefully reviewed companies in the oil sands industry and are restricting investments in those … in this industry, pose significant risks for investors.” Oil sands companies produce a heavy type of crude oil from …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesOpinion 2010-3
… contract between a town on behalf of a fire protection district and an incorporated fire company is subject to a … fire company and a town on behalf of a fire protection district is subject to referendum requirements. You also ask … of fire protection within a town fire protection district (Town Law §184 [1]). 1 The contract may not be …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Comptroller DiNapoli Releases Municipal & School Audits
… – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a … board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … the audit period. A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… it received adequate monthly financial reports or review bank reconciliations; ensure bond anticipation note proceeds …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits