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Honeoye Central School District – Payroll (2015M-277)
… of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the … is responsible for the Fund’s performance, oversight and management. The Fund, which was valued at $273.1 billion … approximately $219.3 billion was paid in pension benefits and the Fund’s investment income covered 73 percent of the …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundOpinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and Duties (liability for the cost of transportation to county jail) COUNTY SHERIFF -- Powers and Duties … If, after an individual is arraigned by the village justice court and committed by order of the court to the …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 97-1
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … the Town Law provides as follows: The town board of a town or the town boards of more than one town, and the board of trustees of an incorporated village or the boards of trustees of more than one incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the period from April 2009 to August 2022. Background In the decade since Superstorm Sandy, weather predicting … flooding due to heavy rain, which is harder to predict in terms of timing and location of impact. Therefore, … corrosion of Transit’s infrastructure and equipment. In September 2007, the Chair of the MTA appointed a Blue …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines both public and … Degrees and Return on Investment Outcomes related to earning a degree, including salaries upon graduation, are more positive for New York’s …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… Small businesses with fewer than five employees grew over 10% in … federal aid, allowed people to either start a business or expand by providing services more easily online.” The … of the COVID-19 pandemic on the city likely explains the large gap in growth. Still, small businesses with fewer than …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityIX.7.E Disaster Assistance – IX. Federal Grants
… Assistance Accounting process will be used each time there is a disaster event. This process requires the participation … in New York State, immediate response by State agencies is necessary. Agencies have the ability to act quickly once … Agency (FEMA), State Agencies, DHSES and FEMA determine what work needs to be accomplished and create project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceDiNapoli: Numbers of Homeless Population Doubled in New York
… doubling between January 2022 and January 2024, according to a report released today by New York State Comptroller Thomas P. … communities all over the state. New York needs to examine how it’s using current housing resources while taking more …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOpinion 89-65
… INTEREST -- Legal Services (contract with town attorney's law firm) TOWN ATTORNEY -- Conflict of Interest (contract by town … may engage the services of the town attorney's law firm to provide additional legal services to the town. Initially, …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Opinion 90-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- … and towns required by Tax Law, §1262(d) should be made on the basis of the full valuations used to apportion the … county purposes of the property in the village as listed on the town assessment roll by the county equalization rate …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Unified Court System Bulletin No. UCS-180
… to adequate levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the … $156,770 $156,000 $182,600 $134,479 $157,779 Control-D Report Available After Processing Control-D Report NHRP704 … Other fields on the report include EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtOpinion 91-61
… pursuant to article thirteen-A of the executive law for the county in which the town or village is located " … approved pursuant to article 13-A of the Executive Law for the particular county. Although subdivision two provides, … 1% fee ultimately be disbursed to the county treasurer for use only to fund an approved alternatives to …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Controls Over Unclaimed Bottle Deposits
… into the General Fund as required. The Department did not assess penalties on 39 deposit initiators that failed to … action to improve compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The Department does not have procedures in place to verify data in the quarterly …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric and parking … records were not adequate because they did not include the form of payment. As a result, auditors were unable to …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 89-63
… §52(1): A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your … whether a municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court, … municipal housing authority: ... shall be exempt from the payment of (a) any taxes or fees to the state or any …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-13