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State Comptroller DiNapoli Statement on New York City Preliminary Budget
… additions to the city’s workforce in areas of need or for expanded services. The city chose not to take this … or spending is lower than expected. With the potential for significant policy changes at the federal level in the … should be imperative. The city also elected to add funds for charter schools, overtime, special education, school …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOpinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 88-34
… Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. … to include a "rule or regulation of the town board for the violation of which a penalty is imposed". …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-11
… which authorizes a city mayor to appoint a city engineer for a longer term than presently provided in the city charter … You indicate that the city engineer currently serves for a term of three years. You further state that the mayor … county manager from four years, subject to removal only for cause, to an indefinite term, subject to removal at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2021 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentCUNY Bulletin No. CU-514
… 2015 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231) and Agency Shop Fee (Code 220) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andAccounts Payable Advisory No. 54
… : Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … System (SFS) has mass approval functionality available for Procurement Card (PCard) reconciliation vouchers, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My ongoing partnerships with U.S. Attorney … to repay the $5.7 million and is going to federal prison for his crimes." … Michael Klein started stealing from the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaPeekskill City School District – Financial Condition (2015M-191)
… our audit was to review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … approximately 3,600 students. General fund expenditures for the 2014-15 fiscal year totaled approximately $80 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that an elected officer receives the salary fixed for the office as an incident of the office, and the absence of the … creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Agencies Bulletin No. 271
… retroactive adjustments that were automatically calculated for an employee in PaySR. The adjustments are broken down by … broken down by the actual pay period(s) being adjusted for each earn code that generated a retroactive calculation. This panel is generally populated as follows: For retroactive actions reported directly on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationSocial Media Use Policy
… current, or complete. OSC assumes no responsibility for and expressly disclaims responsibility for updating our social media sites to keep information … to our pages may be used by the owners of the host site for their own purposes pursuant to its TOS. For more …
https://www.osc.ny.gov/help/social-media-use-policyOversight of Sidewalk Sheds
… October 1, 2020. About the Program DOB is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the permitting and oversight of sidewalk sheds (sheds), … In addition, daily inspection reports were not maintained for 51 of the 60 sheds (85 percent). Further, in some …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsState Comptroller DiNapoli Releases Municipal Audits
… the FFI tax money. The fire chief was solely responsible for disbursing, recording and reporting all transactions … transactions. In addition, a dedicated computer was used for online banking but authorized users were not provided … County) The Justice Court did not properly account for court funds. The Justice was unaware that in August …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York State Artificial Intelligence Governance
… its agencies have been using AI to aid their operations. For example, the Department of Motor Vehicles (DMV) uses AI … to centralize IT services and develop technology services for State government. ITS provides statewide direction, … policy (AI Policy), providing guidelines and requirements for the acceptable use of AI technologies by State Entities …
https://www.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governanceComptroller DiNapoli Releases School Audits
… and Reserves (Chenango County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district … reserve funds. By accumulating funds without a clear plan for the future intended use, tax levies were higher than …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7State Comptroller DiNapoli Releases School District Audits
… officials did not establish an adequate accounting system for the district’s funds. As a result, district officials … collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of 90 transactions tested totaling $321,554 were not properly accounted for. Officials did not ensure collections and disbursements …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0