Search
Opinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 91-21
… 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. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (administrator of estates - county chief fiscal officer's …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 89-8
… the State, prior to establishing or appropriating moneys from a repair reserve fund. Subdivision 7 also requires that … corporation, approval by the Comptroller would not be required under section 6-d. The term district corporation is … to Education Law, §3651 for this purpose (1979 Opns St Comp No. 79-397, unreported). Accordingly, the consent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Oversight of the Nourish New York Program
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations that provide … dedicated to the program through six rounds of funding, with actual spending totaling $142,096,533. The program is … a contact for vendors, and verifying that purchases made with Nourish NY funds are products sourced from New York …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… The state Department of Health (DOH) was unprepared to respond to infectious disease outbreaks at nursing homes, even before … funding for public health over the last decade forced DOH to operate without critical information systems and staff … The state Department of Health DOH was unprepared to respond to infectious disease outbreaks at nursing homes …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Auditors conducted reviews of … to pay for recurring costs is imprudent. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsFare Evasion
… and the Metropolitan Transportation Authority (MTA) Bus Company (MTA Bus) reported accurate estimates of revenue losses from fare … and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: Transit and MTA … City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… City’s job gains over the past decade have been lost due to the economic impacts of the coronavirus. The city now … its economy will shrink by 12.9 percent in 2020, according to a report released today by New York State Comptroller … Thomas P. DiNapoli. Tax collections are projected to fall next fiscal year for the first time since the Great …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionState Agencies Bulletin No. 1811
… The purpose of this bulletin is to notify agencies of the new procedure using the NYS Position Number to indicate the … advances or longevity. Going forward, using the new procedure, the employees’ NYS Position will reflect the … the time of reallocation. The NYS grade is higher than the new grade of the full title upon reallocation. The NYS item …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… The State Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for … the budget came together more than a week into the fiscal year, the Legislature and Executive acted on critical budget … reduced tax revenue projections four times last fiscal year, and All Funds tax collections for last year, $74.4 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadSUNY Bulletin No. SU-357
… State-designated Exchange Visitor Program sponsors and J-1 visa Exchange Visitor Program participants. In 2004, … agreement this fee is reimbursed to GSEU F-1 or J-1 visa holders. According to Internal Revenue Code Section … is in the U.S. temporarily on an "F," "J," "M", or "Q" visa. If the student has all required paperwork (i.e. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… (Fund), today outlined the Fund’s stewardship priorities for 2024, including setting expectations related to climate … are more likely to be profitable, sustainable investments for New York’s pension fund,” DiNapoli said. “The stewardship priorities and expectations we’ve established for portfolio companies, centered around our engagement and …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… to a report on MTA’s financial outlook released today by New York State Comptroller Thomas P. DiNapoli. “The serious … “The MTA needs to come up with billions of dollars to pay for operations in the coming years and that puts greater … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenDiNapoli Urges NYC to Continue to Prepare for Shifting Fiscal Landscape
… standards, averaging 5.3% from fiscal years 2024 through 2026, the city will have to prepare for the potential … FY 2024 but could rise to an additional $3 billion by FY 2026. Education funding levels remain uncertain at this time. … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-urges-nyc-continue-prepare-shifting-fiscal-landscapeDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… of Education (DOE), partially fueled by pandemic relief funded additions to programming. DOE accounted for almost … COVID and asylum seeker-related costs, mostly to provide shelter for unhoused individuals and families, as well as … the city consider publishing greater detail on how providers are paid for the service delivered as well as …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… June 3, 2021 Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic shutdown led to … Rates for both groups spiked with the onset of the COVID‑19 pandemic. FIGURE 2 – New York State Unemployment …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… bilingual extension certifications, which authorize the holder to teach not only the subject they are already …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsOpen Educational Resources
… the period from April 2017 through March 2024. About the Program CUNY comprises 11 senior colleges; seven community … 2023 for a New York State resident pursuing a bachelor’s degree full time at CUNY was $6,930. On top of tuition costs, … under an open license and are available to students at no or low cost. OER can be full courses, course materials, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resources