Search
Opinion 91-25
… pay to a paid firefighter who is disabled as a result of injury or sickness incurred or resulting from the performance … who is permanently disabled as a result of such injury or sickness if the firefighter is granted an … to the time of a firefighter's injury (see Matter of Tyler v Gadwood , 195 Misc 674, 89 NYS2d 126, revd on other …
https://www.osc.ny.gov/legal-opinions/opinion-91-25NYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… intermediate-hazard dams have an engineering assessment (EA) conducted at least every 10 years and submit the report to DEC. If the dam has no recent EA or if the information in the EA is incomplete or otherwise insufficient to determine a …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… top GHG emitters in its portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… made. United Cerebral Palsy Association of Nassau County, Inc. — Compliance With the Reimbursable Cost Manual United Cerebral Palsy Association of Nassau County, Inc. (CPN) is a State Education Department (SED)-approved, … Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special Education …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They … and trust funds to the State Comptroller as prescribed by statute. Auditors identified funds that improperly … action and other required information. Records maintained by the county clerk and surrogate’s court were up to date and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 884
… service prior to January 2, 2009 or from a represented position prior to April 1, 2009. Background Per the … service prior to January 2, 2009 or from a represented position prior to April 1, 2009 and who had submitted a valid … a comment in both General Comments and Time Entry Comments indicating that this payment has been made per this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of a … the financial statements, OSC will collect the following information about AROs from agencies annually: Asset name and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… complete, accurate or up-to-date financial records. As a result, the board lacked the financial information … with the Office of the State Comptroller, as required by law. The board did not annually audit the … record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was an …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… New York's 106 local Industrial Development Agencies (IDAs) reported 4,282 … (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today … had the most of any region at 44 projects, followed by Long Island (37), Mid-Hudson (35), and Western New York (27). …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … NE2d 243 [1977]; Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; … of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept 1922] affd 234 NY 554, 138 NE 540 [1922], …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL … as provided in section 802, no chief fiscal officer, treasurer, or his deputy or employee, shall have an interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mContract Advisory No. 26
… of section two hundred one-g of the labor law.” Bids that do not contain the above certification may not be considered …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… application and developed an information technology (IT) contingency plan. Key Findings District officials secured … secure user account access to the network or develop an IT contingency plan. This increases the risk of unauthorized … disruption. We confidentially communicated sensitive IT weaknesses to officials, and also determined: The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRainbow Rhymes Learning Center (Follow-Up)
… status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit … supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow