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Opinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … store that employs the board member as its manager. You state that the board member has no financial ownership …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Cancellation Confirmation
… the 17 th Annual Emerging Manager & MWBE Conference. We hope to see you at next year’s conference! Note: Cancelling …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… of the New York State Common Retirement Fund (the Fund), and the Fire and Police Pension Association of Colorado (FPPA) announced that they have been appointed co-lead plaintiffs in a derivative lawsuit filed against current and former … New York State Comptroller Thomas P DiNapoli and the Fire and Police Pension Association of Colorado FPPA …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentSpencerport Central School District – Employee Benefits (2025M-65)
… District (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period … did not always appropriately authorize and accurately calculate separation and unused leave payments, resulting in … did not always appropriately authorize and accurately calculate separation and unused leave payments resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… with any local laws or policies that could impact licensing in specific communities, including “on premises” … distribution, and retail sale of all alcoholic beverages. A three-member Board of Commissioners oversees the … they are in compliance with the ABC Law. When a licensee is non-compliant, the Authority can impose a fine on the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsDeath Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsDiNapoli: 16 School Districts Designated in Fiscal Stress
… designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … in 2019. Increased temporary federal aid and growth in state aid have contributed to the declining number of school … low after significant increases to both federal and state aid over the past few years,” DiNapoli said. “Although …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… under the provider’s program. Eligibility for resources is contingent upon the occurrence of a specified action by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Coca Cola Co. will consider the wages it pays all of its employees when setting executive … and other corporate executives has dramatically outpaced wages for most other employees in recent years," DiNapoli … risen dramatically over the past 50 years, while average wages, adjusted for inflation, have made only meager gains. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli Releases School Audits
… School District and the Wells Central School District . "In an era of limited resources and increased accountability, … through 2015-16 that appropriated a total of $19 million in fund balance to finance operations. However, because the … accounted for and used only for district purposes. In addition, there is an increased risk that fuel leaks or …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 … law does not authorize water districts to offer whole life insurance policies for its employees and administrators. …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… customers, particularly in the areas of project design and construction. Also, construction clients expressed concerns … implications. New York State Thruway Authority, Inspecting Highway Bridges and Repairing Defects (2014-F-9) (Follow-Up) … repairs defects identified during inspections. However, highway bridges were not always inspected timely, including …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-341
… to update all active hourly positions where the Job Code is 016038 or 016039. The following new data will be added on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitComptroller DiNapoli Releases Municipal Audits
… , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … and was unable to make informed financial decisions. In addition, the clerk-treasurer’s records understated the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsOpinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year 2018-19 will decrease from State Fiscal Year 2017-18, … Employer contribution rates for the New York State and Local Retirement System NYSLRS in State Fiscal Year 201819 will decrease from State Fiscal …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19Parking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and … State tax collections through July were $4795 million lower than collections for the same period last year …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Suffolk County) District officials need to improve their oversight of the budget process and … levy and budget. In each of the three years from 2010-11 to 2012-13, the district incurred operating surpluses and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Ordinary Disability – En-Con Police Officers Plan
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disability