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Opinion 88-42
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by … other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of county sales tax revenues … mutually indebted be set off against each other (20 Am Jur2d, Counterclaim, Recoupment and Setoff, §7). A …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE CONSTITUTION, ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property … 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real Property Tax Law, §300 provides that all real property within the state is …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 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
… there are 407 high-hazard dams in New York, more than half of which (213) are owned or co-owned by local … by local governments with condition ratings, more than half (58 percent) are rated as either unsound or deficiently …
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
… to managing investment risk posed by climate change. In January 2016, DiNapoli created and allocated $2 billion to a … existing indices of domestic stocks, the Russell 1000. In January 2018, DiNapoli announced a $2 billion increased …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following … It was sixth highest among all states in debt per capita. At the end of SFY 2021-22, State-Funded debt outstanding per … the State will issue 238 percent more debt than it will retire over the next five years, with: $44.5 billion of new …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… that he was aware the actions should be turned over and is in the process of taking corrective action. Jefferson …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 884
… Background Per the resolution adopted pursuant to Section 6 of the Civil Service Law, Section 30.4 of Part 30 of the … 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
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-billionState Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … was not needed and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… (i.e., permanent removal from service) of a tangible capital asset. A government that has legal obligations to … future asset retirement activities related to its tangible capital assets should recognize a liability based on GASBS 83. Assets …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-21
… highway; and (3) whether complaints concerning maintenance should be filed with and acted upon by one or both highway … complaints concerning maintenance of a town line highway should be filed. We believe, however, that such complaints … be filed with the highway superintendent of either town. Should the highway superintendent of one town receive a …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … You also ask whether the town may sell bonds and notes, at public or private sale, to the bank of which the … (see General Municipal Law, §11). In the situation at hand, it is our opinion that the town's investment policy …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in …
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
… any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under … not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
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)
… available to continue critical processing in the event of a disaster or mishap that disables normal processing. We … policies and did not establish adequate processes for managing user access of Department systems. The five … over change management and user access, patching, and a succession plan for dated programming languages. Key …
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)
… access to sensitive information, and unneeded accounts should be disabled to protect District data. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application