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Opinion 95-18
… cemetery in lieu of the yearly assessment provided for by Village Law, §15-1506. You ask whether a village, in … provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … 1992 Opns St Comp No. 92-18, p 43). September 15, 1995 Mary Alice Bellardini, Mayor Village of Homer …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … in 2021, and New York’s water systems have been targets for hackers. In 2013, for example, a water dam in Rye, NY was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDebt – 2021 Financial Condition Report
… authorized the issuance of up to $5 billion in borrowings for State cash flow relief, consisting of a $2 billion line … next five years, declining to $4 billion in SFY 2025-26. For the second year in a row, the SFY 2021-22 Enacted Budget … as well as removing requirements that proceeds be used for capital purposes. It also authorized issuing debt for MTA …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … not performed. Monthly financial reports were not prepared for and submitted to the town board. Town of Owego – Water …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street Bonuses Declined in 2010
Cash bonuses paid to New York City securities industry employees declined by nearly 8 percent to $208 billion in 2010 about one third less than paid out in 2007 before the financial crisis according to an estimate released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Opinion 90-44
… -- Compensation (salary exclusive of fringe benefits for purposes of village budget hearing) WORDS AND PHRASES -- Compensation (for purposes of Village Law, §5-508[3]) VILLAGE LAW, §5-508: … to include a statement of the proposed "compensation" for each member of the board of trustees. You ask whether the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-60
… in the private business of performing home inspections for prospective purchasers of homes does not have a prohibited interest in a contract with the municipality for which he or she serves, the conduct of the private … 802 (General Municipal Law, §803[2]). The term "contract" for purposes of Article 18 is defined to mean any claim, …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-52
… college officers and employees who are directors of a not-for-profit corporation which purchases real property from … college officers and employees who are directors of a not-for-profit corporation which purchases real property from county) -- Exceptions (contracts with not-for-profit corporations) -- Disclosure of Interest (when …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Agencies Bulletin No. 1873
… purpose of this bulletin is to provide agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 Correction Captain – 007930 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 M/C Uniform Cleaning and Maintenance … of Employee Relations (GOER) memorandums dated 10/15/2021 to the Department of Environmental Conservation; Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 96-15
… the town was liable, under the provisions of 42 USC §1983, for damages resulting from the revocation of the building … or a part-town charge. The general rule is that all taxes for town purposes must be levied on the whole area of the … requires or permits any given expenditure to be paid for from taxes levied only on the unincorporated area of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Opinion 97-9
… the board member is not merely speculative and more than de minimis, the board member should not participate in the … the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … the board members is not merely speculative and more than de minimis, they should not participate in the discussion or …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 91-8
… of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … has the duty to execute the bonds, and to issue checks for the payment of principal and interest, but has no other … of the contract (see General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8State Comptroller DiNapoli Releases Municipal & School Audits
… that it complied with competitive bidding requirements when purchasing two fire trucks, totaling $796,200, as …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Overview – Special 20- and 25-Year Plans
… Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which … Police and Fire Retirement System (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional … 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, which is optional …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewColumbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College … Information Technology system was adequately secured and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213North Warren Central School District – Financial Condition Management (2017M-197)
… 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has … 2016-17. Unrestricted fund balance increased to almost $2.26 million or 17 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mGreece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) … million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a … personal use and connecting personally owned devices to Library computers and the sanitation and disposal of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130More About This Retirement Plan – Police and Fire Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planFinancial Data: What is the general schedule/cycle of data availability?
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability