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Opinion 88-74
… in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument fund. … F. Healy Deputy State Comptroller … Whether it is legal for municipalities to contribute to a monument fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 89-31
… LAWS -- Recall Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected officials in the absence of … or general State statute which provides authority for recall of elected city officials by petition and direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … establish in county) LOCAL LAWS -- Pre-emption (formation of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the … Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the Acts and … ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended March 31, 2023. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024. About the … Law, the Department of Motor Vehicles (DMV) is responsible for tracking the expenses of administering the Acts, and … the expenses it incurred in administering the Acts for the State Fiscal Year ended March 31, 2024. Expenses to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXI-A.3 Purchase Orders – XI-A. Purchasing
… amount within the agency’s authority as set in law or by contract. The PO communicates critical information to the … and vendors. Creating the PO in the SFS enables the State to (i) establish proper internal controls over the … the appropriate payment and discount terms offered by the vendor applicable to the purchase. It is a best …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersUnified Court System Bulletin No. UCS-349
… the agreements between the Unified Court System of the State of New York and the affected bargaining units … and Longevity Increment. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-296
… automatic processing of the April 2021 UCS Increments and Longevity Increments and provide instructions for payments not processed … to Article 2, Section 37.4(a) of the Judiciary Law and the following Chapter Laws, increments are to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1336
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the Agreement between the State of New York and the United University Professions. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1336-2014-2016-deficit-reduction-plan-psnu-employees-year-round-lifeguardComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … district officials have not adequately analyzed reserves to determine if they were established and funded properly and … the procurement policy when purchases were not subject to competitive bidding requirements. As a result, purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… account of the city’s finances during this difficult time. It is my hope that other city officials will work with the Mayor … these recommendations. Taxpayers deserve to know how their money is being spent and that it is being spent in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesState Agencies Bulletin No. 1296
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the Agreement between the State of New York and the United University Professions. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amount of real property taxes that may be imposed annually by counties, cities and villages. Insofar as here relevant, … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Tuition Assistance Program – LIM College
… known as the Laboratory Institute of Merchandising. The school is located in midtown Manhattan, and educates students … for a full-time student is approximately $23,650 and the school’s enrollment as of fall 2014 is about 1,500 … For the three academic years ended June 30, 2013, the school certified 1,442 awards totaling $2.1 million that were …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeOpinion 2007-4
… issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL FUNDS -- Budget Procedures (authority to supersede in … and certain other local governments to establish reserve funds for various stated purposes (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 2004-8
… the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; … RULE LAW §10: A village may not establish a reserve fund for direct cash reimbursements by the village for health care …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8The Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfState Agencies Bulletin No. 333
… Managerial/Confidential and employees represented by CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, PBA, and … to the Memorandums of Agreement, employees represented by CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, PBA, NYSPIA, … military leave at full pay pursuant to Section 242 of the State Military Law; and Subsequently perform military duty in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11Upstate Transportation Authorities Suffer Revenue Plunge
… COVID-19 pandemic created unprecedented challenges for the State’s regional transportation authorities by disrupting operations, decreasing ridership, and severely … municipal subsidy from sales tax receipts collected by Erie County. For each authority, Figure 3 shows the …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plunge