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Opinion 91-35
… The permanent full-time head of the police department who is not a member of a negotiating unit is entitled to a salary increase in at least the same dollar … as that received by the highest ranking subordinate who is a member of a negotiating unit, but not to the increase …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… Law, §36, when a public housing authority contracts with a residential management corporation to operate a … conflict of interest if he or she accepts a paid position with the corporation involving the administration or … conflict of interest if he or she accepts a paid position with a residential management corporation which contracts …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (limitation on … of article 19-A, the term municipality is defined to mean a city, town or village within New York State (General … supra; 1988 Opns St Comp No. 88-69, p 137). Article 19-A does not limit the authority of a town to establish a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… Rate Obligations (propriety of including a provision to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes issued pursuant to Local Finance Law, §54.90 may provide at the time of …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… (2024) The Tourism Industry in NYC: Reigniting the Return (2021) Tourism Sector Dashboard … Tourism in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysState Agencies Bulletin No. 1660
… Shop Fee deductions Affected Employees All employees paid by the New York State Payroll System (PayServ) who have an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… if you meet the eligibility requirements and your death is not attributable to an on-the-job accident. The ordinary … is a one-time lump sum payment (your beneficiaries would not receive a monthly pension benefit). The first $50,000 of … were paid on the payroll), provided your employment has not been terminated by resignation, employer action, …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsTown of Jay – Records and Reports (2023M-22)
… financial operations. Key Findings The Supervisor did not maintain complete, accurate and timely accounting … total of $6,091. Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not prepared monthly or properly prepared for all bank …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Owego – Shared Services Facility Capital Project (2022M-42)
… made interfund advances of approximately $2.5 million to pay Project expenditures without Board approval. As of the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… insurance reserve fund balance of $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly … the debt service fund is restricted in a debt reserve and used to pay related debt. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly … Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain a fundamental goal …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … current financial situation; however, the authority must do its part to ensure any funds provided are maximized to …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … income tax rate increased to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have significant impacts in the overall level of State …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… objective of our examination was to determine whether the New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced funds in accordance with the terms and conditions of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… These weaknesses prevent proper monitoring and accounting for hazardous materials, compliance with legal requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits