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Opinion 2007-7
… generally involve a calculation formula based upon a member’s final average salary and total service credit. Therefore, the number of days worked by the member, their creditable …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 88-37
… (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), 28.00(a): The purchase of a … having a seating capacity of less than ten persons." In light of the quoted language, we have expressed the view that … established for motor vehicles by section 11.00(a)(29) does not apply to passenger vehicles with a seating capacity …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your … a planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would incorporate the work required for the sewer project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13State Agencies Bulletin No. 414
… query will be used each pay period by OCA to identify all employees whose Recertification Date will expire prior to … page will store all transactions entered on the Job Data record that require OCA certification, as well as the … be inserted on the Emp Job Certification record each time a transaction requiring certification is inserted on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 94-5
… NYS2d 877; Stern v Kramarsky, 84 Misc 2d 447, 375 NYS2d 235). In our opinion, the purpose of the report under section …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 94-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … (assessments against non-fronting owners) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of … for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 89-2
… authorized, under such rules and regulations as the [state hospital review and planning] council may authorize, to enter … or other health related facilities having or utilizing hospital services or facilities or voluntary ambulance … Approval Memo, L 1977, ch 897). The term "municipal hospital" is not defined for purposes of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli Report Examines State School Aid Trends
… ten years, state aid to school districts has increased $6 billion to $23.3 billion in 2015-16, according to a report … York.” Over the past decade, school aid has averaged 23.6 percent of state-funded expenditures. The Division of the … formula changes during the last ten years; In 2015-16, lottery aid is expected to total $3.2 billion, approximately …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System $465,647, as part of his sentence … Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a generous public … Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement System $465647 as part …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… approximately 250,000 applicants statewide. New York City’s residents received most of the funding (81.2%), followed by … billion for the ERAP program, a quarter of which went to Brooklyn, the most for any county in the state. The funds … assistance for rent, energy or utility bills, and food assistance. Demand for existing public assistance …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance deficit increased to as much as …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … the department needs to improve its oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than … 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State … have increased by 38% since 2012, while the number of employees has declined by more than 10% at 10 major …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … interest in contracts between the county and either corporation. The board member, however, must disclose any … abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9State Agencies Bulletin No. 708
… ratings given during that period and subsequently reversed on appeal will satisfy this requirement. No finding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuDivision of Housing and Community Renewal Bulletin No. DH-26
… Purpose To inform agencies of the availability of Control-D report … eligible employees for the Merit Step payment and to provide instructions on how to add eligible or to delete ineligible employees from the … To inform agencies of the availability of ControlD report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-26-october-2007-merit-step-eligibility-informationOpinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) … Whether park land fees imposed upon subdividers by a newly … Village Law may be used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 2008-2
… a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. … a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2