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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)

… in undisbursed restitution which was collected between one year and over 20 years ago. The Department did not …

https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operations

Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)

… was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village … 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans County and has approximately 800 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259

South Orangetown Central School District – Audit Follow-Up (2022M-24-F)

… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the South Orangetown … The purpose of our review was to assess the South Orangetown …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-f

NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk

… pension fund on addressing climate issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says … the growing low carbon economy. I am proud that the Fund is part of that worldwide effort and proud that our hard work …

https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-risk

DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure

… building the growing low carbon economy. Current reporting is uneven and inconsistent, with limited evidence that … companies are preparing for climate change's impact. Time is short. No matter what the current President says or does … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosure

Opinion 92-18

… County , 156 AD2d 111, 555 NYS2d 213; Vinne Montes Waste System v Town of Oyster Bay , 150 Misc 2d 109, 567 NYS2d 335; … House , supra ; Watergate II Apartments , supra ). A system of user fees may be established with varying rates to …

https://www.osc.ny.gov/legal-opinions/opinion-92-18

Opinion 88-17

… without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is inconsistent herewith. An inquiry has been received which … , 59 NY2d 385, 465 NYS2d 865, 452 NE2d 1193 (1983)? (2) Is a village, as part of the subdivision plat approval …

https://www.osc.ny.gov/legal-opinions/opinion-88-17

EDSS - Procurement Record Help

… these terms, please see the Glossary of Terms . What is the difference between the Contract Term and Period? The … of the full life or the shell of the contract; the period is the effective start and end dates for the budget and work … the Procurement Record Amendment. If my Procurement Record is non-approved and I want to resubmit it, how should I enter …

https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-record-help

Opinion 90-5

… their number, subject to the statutory maximum. This is in reply to your letter concerning the appointment of … For purposes of this opinion, we assume the library is not governed by a special act of the State Legislature and … the term of office and number of trustees ...". Thus, it is our opinion that the trustees appointed by the town board …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

Opinion 89-51

… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …

https://www.osc.ny.gov/legal-opinions/opinion-89-51

Opinion 97-15

… COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the … may be established within counties. Street lighting is not one of the listed purposes ( cf . Town Law, §§190, … of cities and villages, as a county charge). Further, it is our opinion that a county may not, by the enactment of a …

https://www.osc.ny.gov/legal-opinions/opinion-97-15

Opinion 98-15

… discussed in the opinion. HISTORIC PRESERVATION -- Town Building (need for referendum when selling) REAL PROPERTY -- Sale (by town of historic building) REFERENDUM -- Permissive (need for in town when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A …

https://www.osc.ny.gov/legal-opinions/opinion-98-15

DiNapoli: New York City Projecting $3.4 Billion Surplus for 2016

… 2016 surplus stems largely from unanticipated growth in tax revenues, debt service and agency savings, and a drawdown … remains strong, it is also showing signs of slowing. City tax collections, after growing at an average rate of 6.9 … percent in FY 2016. The city’s financial plan assumes that tax collections will slow to 1.7 percent in FY 2017. …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

State Agencies Bulletin No. 1891

… State, and/or Local Tax Data pages as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax … the employee’s Federal Tax Data page as follows: Main Menu>Payroll for North America>Employee Pay Data USA>Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Development Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the … New York State Comptroller Thomas P DiNapoli today announced … Development Agency Board Governance Town of Junius Orange County Community College Village of Ravena and the …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits

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