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Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief (entitlement of … in determining the applicability of section 207-m, so long as that word may be given a distinct meaning. The …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 88-42
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … superseded to the extent it is inconsistent herewith. You have requested that we review our 1979 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 99-15
… the village water or sewer systems. 2 , December 28, 1999 Timothy F. Moran, Esq., Village Attorney Village of Attica 1 …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 91-25
… §207-a(2), (6): A disabled retired firefighter receiving payments pursuant to General Municipal Law, §207-a(2) is … Municipal Law, §207-a(1) requires a city (other than New York City), town, village or fire district to pay to a … Security Law, §363-c) or a similar accidental disability pension. In that case, however, section §207-a(2) requires …
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
… tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a … and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total of 5,352 … "unsound" based on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent …
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
… Retirement Fund (Fund), today announced he has written to 10 of the largest greenhouse gas emitting companies held … The Fund already has ongoing engagement programs with other top GHG emitters in its portfolio, including ExxonMobil …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance — Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30) An audit issued in 2020 looked at … to allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as they are required to do by …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDebt – 2022 Financial Condition Report
… resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. More than 97 percent … Assistance Corporation (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… property. However, the treasurer did not provide the bank used to hold court and trust money with an itemized list … and the highway fund balance was understated by $60,948. Bank reconciliations were not performed in a timely manner …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 884
… Purpose To provide agencies with information about payment of vacation credits to those M/C employees who separated from … segregated from the employee’s accruals retroactive to the date of separation. Payment of the restored vacation credits, … the agency must use the following procedures when reporting the payment of the restored vacation credits. …
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
… in the state fiscal year (SFY) that ended on March 31, 2020, reflecting a slight decrease as a result of the … early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered in the second quarter of 2020. “Despite very solid returns through …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, the board and … comply with the district’s procurement policies or state law which generally requires purchase contracts that exceed …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… external obligating events include: Approval of federal, state, or local laws or regulations Creation of a legally …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-21
… could be expected to result in injury and damages to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 … 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]; … Should the highway superintendent of one town receive a complaint with respect to a portion of the road which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Opinion 89-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST … has an interest may be designated as a depository on the grounds that the town would otherwise be "required" to …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
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
… 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)
… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems