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Opinion 88-29
… to the extent inconsistent herewith. June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Procurement and Contracting in New York
… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … as well as state contracts, helps ensure fairness in State contracting and protects the interests of the State … Contracting Annual Report provides information on the number of not-for-profit contracts approved timely and …
https://www.osc.ny.gov/state-agencies/contractsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. … Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 … of the relief funding having been spent, the number of school districts in fiscal stress has returned to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74State Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… for all New Yorkers. I look forward to working with Mayor de Blasio, the Speaker and all the new members of the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerOpinion 2001-9
… A member of a county governing board who also serves as an officer of two not-for-profit corporations and a director of … corporations for which the board member serves as an officer, employee or director. You ask whether a member of a … if he serves, in a "shared capacity," as chief operating officer of both contracting entities. We are informed that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Physical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfMontrose Fire District – Claims Auditing (2025M-53)
… A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among … Purchases made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Opinion 98-12
… 519 NYS2d 395; see also, e.g., Divisich v Marshall , 281 NY 170; Fuhrmann v Graves , 235 NY 77; Board of Education of City of Syracuse v King , 280 App Div 458, 114 NYS2d 329, lv denied … city operations. July 2, 1998 Roy Bernardi, Mayor City of Syracuse …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Continuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State … year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. The low number of districts … with stress designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly … the New York State Police today announced the arrest of Patricia Chatley 59 of Nunda New York for allegedly stealing …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsOpinion 89-29
… of an agreement between a village and the U.S. Parks Service of the Department of the Interior, a village may … of property for the purpose of exchanging it for Parks Service property needed for construction of a village street. … are expressing no opinion as to the authority of the Parks Service in this regard. July 25, 1989 William A. Thomas, …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… being used in lethal injection executions and is asking any states that might have its products on hand for such purposes to return them. The company … shareholder request at Mylan Pharmaceuticals calling on the company to explain its policy regarding the use of its …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsVillage of Washingtonville – Budget Review (B25-6-1)
… maintained by the Village. For example, the Village does not maintain up-to-date budget-to-actual reports to aid … $261,000 in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 tentative budget … department’s expired collective bargaining agreement. We also project the Village is underestimating personal …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … health commissioner as partner with a member of a not-for-profit corporation providing home health care services to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… help struggling households pay their rent faltered at the start, with New York being the last state in the country to distribute … “The Emergency Rental Assistance Program got off to a slow start in New York, at a time of great urgency,” DiNapoli … help struggling households pay their rent faltered at the start with New York being the last state in the country to …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-start