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Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli Releases Year-End and April Cash Reports
… Financial Plan released earlier this month, according to the April Cash Report released today by State Comptroller … of the Budget has released a Financial Plan that responds to the April shortfall. The recent tax collections are … that the economy remains unpredictable and we need to be cautious as we look ahead to the remainder of the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsOversight of International Offices (Follow-Up)
… despite multiple requests and opportunities throughout the course of our review, ESD was either unable or unwilling to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followControls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community … administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by installing energy … provide weatherization services, including air sealing to prevent air infiltration and reduce drafts, insulation to …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Administration and Collection of Real Estate Transfer Taxes Report 2017S88
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… ). About the Program Empire State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is to promote a vigorous and growing State economy; encourage … encompassing more than 5,000 associated projects. ESD is statutorily required to report on its economic assistance …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their … agreements with four major US companies to evaluate and set targets to reduce their greenhouse gas emissions GHG …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … to support efforts were made to obtain the best price. None of the 10 professional service providers reviewed … Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1154
… of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct deposit … exists in PayServ, only the bank account type that is designated as ‘Balance’ will be submitted to SFS on the … make changes to employee records in PayServ. If an agency is using the SFS travel and expense module at go-live (i.e., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal … Day of Pay Period being paid, or the Last Day the Employee is Active Earnings End Date: Same as Earnings Begin Date Earn … Payment Information The RRSU Over40 Comp Time II Cash Out is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outOpinion 91-3
… we have stated that, since Highway Law, §142(2) is a more specific statute with respect to highway equipment, … controls how, when and where highway equipment is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… composed of a member from each town board. The committee is empowered to acquire necessary real property in the name … No. 88-49, p 98) performing a public duty. Further, there is nothing in the General Municipal Law which suggests an … Therefore, we believe General Construction Law, §41 is applicable and that, unless the towns may provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… Report . “As trustee of the Fund, one of my top priorities is safeguarding the investments made for the benefit of the … DiNapoli said. “To foster long-term financial success, it is essential to address the climate-oriented investment … demand may impact its financial position; and Amazon.com Inc., seeking disclosure of how it is addressing the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… of the LGBT civil rights movement here in the U.S. is inspiring, but LGBT men and women face a rising tide of … Russian gay community continue to appear on VKontakte (VK.com). The letter notes that one group in particular, calling … unacceptable for a corporation to fail to police its own site according to its own policies. Our investment, and …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldState Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOtisco Fire District – Audit Follow-Up (2016M-415-F)
… 2017. Background The Otisco Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Otisco, in Onondaga County. The District is governed by a five-member Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fFairport Central School District - Payroll and Employee Benefits (2023-118)
… a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Queensbury - Water System Cybersecurity (2018M-268)
… limiting, securing and monitoring user access. Water plant personnel have not been provided with job-specific … Provide cybersecurity awareness training to Water plant employees. Prohibit the public disclosure of sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268