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Opinion 95-23
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- … by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 2001-2
… be credited with twenty-five points); (granting of points for one activity conditioned upon accumulation of points in … greater than the statutory minimum in order to qualify for the twenty-five points for that activity; and (3) A … system, points must be granted to firefighters meeting the criteria for that activity. It is our opinion that article …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… package provides $15 billion nationally for shuttered live venues and $284 billion in funds for more Paycheck … because of the health risks associated with attendance at live events. Arts, entertainment and recreation has been the most …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 98-18
… authority under Article 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 88-30
… toward operation and maintenance, and then toward the payment of principal and interest on bonds issued for …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 90-25
… 343 NYS2d 346; Piro v Bowen , 76 AD2d 392, 430 NYS2d 847, app den 52 NY2d 702, 437 NYS2d 1025; 1989 Opn St Comp No. … of article VIII, §1 (see Gaynor v Port Chester , 174 App Div 122, 160 NYS 978). Whether an improperly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-90-25NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. … New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure Act . … perform in the changing world," DiNapoli said. "I applaud Senator Warren for drafting this vital legislation. If the … a reality. Investors need the information required by Senator Warren's bill to succeed." About the New York State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDefinitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined … working lifetimes of active members to determine annual contribution rates. Normal Annual Contribution The normal contribution is an employer’s total … Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/definitionsCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOpinion 90-17
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of surplus moneys) … after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the taxable … to your inquiry relating to the use of surplus moneys of a fire district after the dissolution of the district pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Use of Vendor-Supported Technology (Follow-Up)
… Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an … of Information Technology Services. The Policy defines the minimum information security requirements that all state …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … of their gaming revenues to the State, and tribe/nation casino remittances are defined in compacts (agreements with … or operation and administration costs) from each casino. During the State fiscal year ended March 31, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… in accordance with Board-adopted policy and if Village information technology (IT) policies and procedures were … and safeguarding of personal, private and sensitive information in electronic format. We found that the Mayor discarded floppy disks without deleting such information first. The Mayor, contrary to adopted Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Opinion 88-78
… retain its police department which would then be made up only of one or two part-time officers? (3) What would be the … regard to retaining a village police department consisting only of two part-time officers, we note that Village Law, … State law to be charged on a town-wide basis, to be raised only on a part-town basis (1980 Opns St Comp No. 80-334, p …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Comptroller DiNapoli Releases Municipal Audits
… Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's … with the appropriate agencies. Orange County Community College – Information Technology and Financial Activities …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of the 22 months to the board were between 60 and 107 days after month’s end. Budget transfers were not properly … treasurer’s statutory fees, is deemed abandoned property. After public notice, the county treasurer should pay all …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… affiliated with the landlord. Broker fees are permitted only when the broker is an independent party, not the …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsOpinion 88-17
… or village has authority, as a condition for approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, 1978, p … p 154, with regard to the dedication of park land in a subdivision, still represent the position of the State …
https://www.osc.ny.gov/legal-opinions/opinion-88-17