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Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … Whether the appointment of the mayors law partner would result in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Audit Recommends Improvements to NFTA Capital Planning
… and light rail cars; light rail stations and bus shelters; radio and train control systems; rail station escalators; and …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningEnforcement of Commission Orders and Other Agreements
… approved acquisition/merger, or even revoke a utility’s license. The Commission also has the statutory authority to … services. The Dpartment also develops and implements regulatory and energy policies; inspects utility facilities; …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsOpinion 90-60
… interest in future payments under a tax-exempt "lease" agreement between the county and a trustee created to hold … We assume for purposes of this opinion that the "lease" agreement contemplated is a lease-purchase or installment … contract and not a true lease. You ask whether the agreement would violate General Municipal Law, §109-b. …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control … in a joint service need not be directly responsible for the immediate control and supervision of a joint service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 89-8
… district, which is located within the Adirondack Park and which has within its boundaries State lands assessed at … that any town, which is located in the Adirondack Park and has within its boundaries State lands assessed at more … by law which possesses the power to contract indebtedness and levy taxes, or benefit assessments upon real estate or to …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfOpinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 91-60
… Misc 2d 35, 341 NYS2d 176 affd 42 AD2d 10, 344 NYS2d 624, mot for lv to app den 33 NY2d 514, 347 NYS2d 1027). Although …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Opinion 93-24
… facilities to be used by residents of the district, as well as members of the fire department. Fire districts are … such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Securities Coordinating Committee
… ) Christian Brass ( [email protected] ) The Securities Coordinating Committee (SCC) was established by … Order of the Governor in 1977 and expanded in 1983 to coordinate the scheduling of debt offerings by the State, … supplied by the participating organizations and is subject to change without notice, questions about any particular bond …
https://www.osc.ny.gov/debt/securities-coordinating-committeeResolution of Shareholder Request to American Electric Power
Shareholders request that American Electric Power consider global GHG reduction needs as defined by the Paris Climate Agreement.
https://www.osc.ny.gov/files/press/pdf/aep-ghg-resolution.pdfLivonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … Central School District District officials had interests in District contracts that were not in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his … County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James announced. The defendant, Michael Glinski, 45, was … A Syracuse man pleaded guilty yesterday to stealing nearly $22000 in pension payments sent to his …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherXVI.3.E The Reporting Entity – XVI. Financial Reporting
… consists of all the organizations that make up its legal entity, including all funds, organizations, … The Tobacco Settlement Financing Corporation is classified as a component unit but is blended into the … 2100 – “Defining the Financial Reporting Entity.” To be classified as a joint venture, the State must retain either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityOpinion 2000-7
… the 200,000 who is an officer and owner of 33 1/3% of the stock of a corporation would have a prohibited interest in a … circumstances. The commissioner owns 33 1/3% of the stock of the corporation and is the corporation's … reason of stockholdings if less than 5% of the outstanding stock of the corporation is owned or controlled directly or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 90-39
… on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose … of Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local … district. With respect to whether a town, pursuant to its home rule authority, may impose a fee or charge on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Forestville Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsRequired Documentation
… an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your … were submitted successfully. Mailing Address Only mail your documents to us if: We specifically request you … If youre submitting your claim by mail attach the following documentation to your claim form …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentation