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Opinion 92-29
… You also ask whether a deputy commissioner is entitled to pay increases equal to highest ranking subordinate police …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… new recurring spending without identifying resources to pay for it. Reserves Grew But Remain Below Pandemic Levels …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities industry grew by 10 percent in 2020 to $184,000, in line with the city’s most recent 9.9 percent projection, likely … in underwriting activity, historically low interest rates, and surges in trading spurred by volatile markets,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityState Comptroller DiNapoli Releases Audits
… lack regular access to ombudsman services, due in part to a decline in the number of volunteers combined with a …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsOpinion 91-64
… York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean that a political subdivision may not award …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 91-60
… discussed in the opinion. STATE COMPTROLLER -- Powers and Duties (municipalities - scope of audit authority) … to complete a form listing certain outside employment and business interests in order for the Comptroller to determine … in connection with an audit of an off-track betting corporation (OTB), may request officials of an OTB to …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 90-30
… discussed in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction … such deed or mortgage may redeem the same, generally, by payment of all expenses incurred for the support of the … of mortgages. Real Property Law, §275 provides that upon payment in full of the principal and interest due on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 88-54
… in the opinion. IMPROVEMENT DISTRICTS -- Extensions (prior to effective date of a consolidation) WATER DISTRICTS -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an extension to a consolidated water district prior to the effective date …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 89-29
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(1): A village may acquire a … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Welcome New Members
… you can find handy resources in one convenient place Learn how NYSLRS pensions work and read about your membership and …
https://www.osc.ny.gov/retirement/members/new-membersSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… the Treasurer identifies checks that have cleared the bank, he does not perform proper bank reconciliations. The Board contracts with an independent … year. Reconcile the District’s accounting records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time for vacation, sick and personal leave accruals. Jericho Water …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsOversight of Undistributed Child Support Funds
… for local social service districts to effectively reduce undistributed child support balances and initiate the … Develop specific policies and guidelines to help districts reduce UDC balances, including: Providing clear and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsComptroller DiNapoli Releases State Audits
… is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the … the next bill is prepared. Auditors reviewed 21 bills for eight sites and found they did not include the most … with total costs over $221 million using New York Works funds. However, additional work is needed to safeguard the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… that its assessment of wait time between trains is a better indicator of subway service. But DiNapoli’s auditors … The presentation suggested that riders’ wait times were a better service measurement than on-time performance, but …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 95-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those …
https://www.osc.ny.gov/legal-opinions/opinion-95-5NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
New York State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerOverview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewOpinion 2004-3
… fifty, shall be applied first to the payment of all costs of operation, maintenance and repairs thereof, and then … the amount of revenues received in excess of the operating costs of the improvement." ( First Report of the … improvement generates revenue in excess of its costs of operation, maintenance and repairs, the excess …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3