Search
Opinion 88-65
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … paying the tax and the charging of a fee therefor. This is in reply to your letter which asks our opinion as to whom a … shall retain a copy thereof which shall be subject to public inspection and shall be filed with his return to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… is a fundamental part of the needs evaluation and can play a crucial role in the decision making process. … cost may include the price of the good being purchased and can include the administrative, training, storage, … cost is less than the cost for a straight lease. Equipment can be acquired over an extended term in one of the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their heating or utility … The Low Income Home Energy Assistance Program commonly referred to as HEAP is designed to assist income eligible households with their heating or utility costs …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programGreenville Fire District - Fixed Assets (2019M-223)
… asset including purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Whitesville Central School District – Financial Management (2016M-313)
… The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Village of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … during the 2011-12 fiscal year. The sewer fund remained in fiscal stress at the end of the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192State Agencies Bulletin No. 2376
… represented by PEF at DHSES. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … may be entered using the below effective dates beginning in the Administration Pay Period 15L checks dated 11/05/2025: … 03/28/2024 2025 03/27/2025 Eligibility Criteria: Employees in PEF – BU 05 who previously received the annual canine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersState Police Bulletin No. SP-209
… Employees Employees of the Division of State Police in the Police Benevolent Association of the New York State … April 1, 2020 for Investigators and Senior Investigators in Bargaining Unit 62. Effective Date(s) Agencies may begin submitting payments in Administration Pay Period 1L/2C; paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-209-new-state-police-8-year-seniority-payment-investigators-and-seniorDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… The Fund’s engagement includes voting proxies at company meetings, filing shareholder proposals, writing … climate transition strategies and plans, greenhouse gas emissions reduction targets, capital expenditure … Fargo and Co., and Chipotle Mexican Grill Inc. Greenhouse gas emissions target reduction proposals at Capital One …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesHow to Search & Claim Property
… resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … days. We will contact you if any documentation is needed to prove your claim. To prevent fraud, we cannot tell you the value of the funds … resident of New York you may have lost money waiting to be claimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyDiNapoli Releases August Cash Report
… than initially projected tax receipts and unanticipated settlement proceeds. Miscellaneous receipts totaling $10.8 … primarily because of more than $2.3 billion in monetary settlement revenue received last July and August that were … government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, DiNapoli has …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportReal Estate Portfolio
… dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, 2012, it … it no longer needs, as required. NYPA property with a fair market value of more than $15,000 was leased for less than fair market value without notifying the Governor and Legislature, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by the Board of … $35.8 million, which were funded primarily with State aid and real property taxes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Comptroller DiNapoli Releases Municipal Audits
… paid prior to board approval. The district did not follow its credit card usage policy requiring documentation for four … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors … were not implemented. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… pension fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCity of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Village of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … law to agree with the procedures that are currently in place to assess such charges. Approve all of the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Unified Court System Bulletin No. UCS-123
… employees in Bargaining Units SA, SR, SN, G9, F8, DR, SG, S9, SK, SD and 87 Unrepresented employees in … date and 2/28/06. The ratification dates were: 7/1/04 DR, F8, S9, SA, SD, SG, SN, SR 7/6/04 G9, SK 8/4/04 87, CT, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employees