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Opinion 2011-1
… and similar entities (individually, a "development corporation" or "corporation"). The issue arises in connection with questions … its employees to serve as the staff of a development corporation. Facts Each of the development corporations was …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Use of Federal Funding for Election Technology and Security
… the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. … technology, and security at both the state and county levels. In June 2018, the BOE received $19.5 million in HAVA Security Grant funds. Key Findings Generally, the BOE has utilized available …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityPerformance of Duty Disability – Police and Fire Plan
… duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityReview of the Financial Plan of the City of New York - March 2010
The nation is slowly emerging from the worst recession since the Great Depression, but the recovery is expected to be slow and uneven.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2010.pdfOpinion 96-9
… benefits (see, e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 93-17
… pre-pay certain employer retirement contributions) LOCAL FINANCE LAW, §§11.00(a)(85), 37.00(a)(3); RETIREMENT AND … a mandatory referendum when the bonds would be issued to finance the pre-payment of those contributions to the State … installments. A participating employer may issue bonds to finance the pre-payment of such contributions after the …
https://www.osc.ny.gov/legal-opinions/opinion-93-17State Comptroller DiNapoli Releases Municipal & School Audits
… of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … Public Schools and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … no use was recorded for either vehicle in the vehicle use log until May 2016. Greater Syracuse Property Development …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsService Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed service … To determine whether the MTA Long Island Rail Road LIRR 1 effectively managed service …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsUnified Court System Bulletin No. UCS-112
… Agencies must continue to select “Default to Deduction Table” as the Deduction Calculation Routine when entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli Releases October State Cash Report
… was $37 million higher than projected. The General Fund closing balance totaled $7.7 billion, which was $68.5 million …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… deductions in an amount sufficient to repay the loan and interest within five years. You may borrow only once in any … of your earnings. You may borrow only once in any 12-month period. Prior to retirement, and 30 days after … not make the required payments on your loan at least once every three months or do not complete payment within five …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsComptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsAccidental Disability – Police and Fire Plan
… due to your own willful negligence, you may be eligible for the accidental disability benefit. You may also be … members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the … is filed as noted above, you may still be eligible for this benefit if you file an application for an accidental …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityAccidental Disability – Non-Contributory Plan with Guaranteed Benefits
… due to your own willful negligence, you may be eligible for the accidental disability benefit. You may also be … members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the … is filed as noted above, you may still be eligible for this benefit if you file an application for an accidental …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli evaluated all non-calendar year local governments and designated one village in “moderate fiscal stress” and … to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” The four … stress” are: Chateaugay (Franklin County), Canajoharie (Montgomery County), Huntington Bay (Suffolk County), and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance sheet" format also is … $3,336,099 Investments 150,237 Receivables, net 3,564,586 3,535 3,568,121 157,804 Due from other …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34IX.12.M Journal Vouchers – IX. Federal Grants
… voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12