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Opinion 91-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability … section 207-a(2) is subject to the employment restrictions in section 207-a(6). You ask whether a disabled firefighter … salary upon service for a prescribed period of time in the grade or title (see, e.g., Civil Service Law, §130[1]; …
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
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several communities and …
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
… globally. As a long-term investor, we want the companies in our portfolio to demonstrate a commitment to … by the Paris Climate Agreement , and issue a report in 2018 on any plans to achieve these targets. Corporate … Disclosure Project) identified the largest GHG emitters in the Fund’s portfolio. The Fund already has ongoing …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in DMNA’s internal controls to ensure that state assets were appropriately managed and safeguarded. In a follow-up audit, auditors found that DMNA has made …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Value $194.3 Billion
… members for years to come.” In June, the Fund was ranked by Pew Charitable Trusts as the second best-funded pension … fiscal year. Employer contribution rates are determined by investment results over a multi-year period along with … of Interest Review. The Review, most recently performed by Duff & Phelps, examines the Fund to ensure it is …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit … did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal … High borrowing levels may: Indicate reduced ability to support current programs with current revenues. Force … or additional future borrowing. Limit the capacity to finance future capital assets and grants. New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… incurred, there must be both an external obligating event and an internal obligating event resulting from normal operations. External Obligating … become legally enforceable due to an external obligating event. Per paragraph 9 of GASBS 83, external obligating …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… The longer collections remain unremitted, the longer they are not available for town operations. The audit determined …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and … may have been identified and corrected. Cayuga County – Court and Trust Funds Pursuant to a court order, certain …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Annual IDA Report
… New York's 106 local Industrial Development Agencies (IDAs) reported 4,282 active projects … and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development Agencies in New York State …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 89-21
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting … center line of which forms the boundary between two towns in different counties, must be borne equally by the affected … town may maintain and repair a portion of the road located in the other town pursuant to an agreement with the highway …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring 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-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background … on September 19, 2014,determined whether the Department licensing and registrations systems were secure, operating …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. Background Housing … and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Clarence Central School District – Financial Condition Management (2022M-46)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46