Search
Opinion 2001-8
… of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish a fire … rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 95-32
… together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; … must provide that the collateral is being pledged by the bank or trust company as security for the deposits or … government, they must be delivered in a form suitable for transfer, or with an assignment in blank to the local …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 89-25
… plant, we note, initially, that there is no statutory procedure to utilize moneys in a capital reserve fund to pay …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 95-12
… federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered … banking association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases Municipal Audits
… auditors examined, village officials purchased goods and services totaling $141,269 from 27 vendors without obtaining … resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-21
… 30 of the General Municipal Law. 1 October 20, 1997 Patricia L. McCarthy Deputy Comptroller 1 We note that …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 94-25
… §217(c)(v): Section 217(c)(v) of the General Municipal Law does not authorize credit to be granted towards a year of … of the volunteer fire company". The service award statute does not define what is meant by "official meetings of [a] … note that the Workers' Compensation Board is authorized to make determinations of claims for benefits under the …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Oversight of Water Supply Emergency Plans
… providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated … is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to drink. Its Bureau of Water Supply Protection (Bureau) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… They cause a loss of wildlife habitat, native plants, fish and animals as well as losses for farmers and industries …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind schedule, … and cost overruns, though efforts are underway to improve the process,” DiNapoli said. “Given limited resources and an … The majority of New York Citys capital projects are over …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … workers and businesses in New York State. As part of fulfilling its mission, DOL oversees registered … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOpinion 91-38
Concerning what portion of the deposit on copies of plans and specifications required by General Municipal Law 102 must be returned by a city to unsuccessful bidders and non bidders
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … governments operating on a calendar year basis for FYE 2024, covering all counties and towns, 44 cities and 13 … School district scores are released in January. For FYE 2024, the City of Little Falls (Herkimer County), as well as …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … County seeing the largest increase at 26%, followed by Schenectady and Cayuga counties at 24.1% and 20.6%, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearVillage of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfOpinion 97-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced … Whether costs associated with the construction of an addition to an existing building are proper …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 89-54
… FUNDS--Capital Reserve Fund (creation of by town for construction of water improvements) WATER IMPROVEMENT--Construction (use of capital reserve fund) GENERAL MUNICIPAL LAW, §6-c; TOWN LAW, §209-q: Where a town provides water … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 92-33
… 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale for this exception is …
https://www.osc.ny.gov/legal-opinions/opinion-92-33State Fiscal Year 2009-2010 Executive Budget Preliminary Overview, December 2008
The Executive Budget recommends $9.5 billion in spending reductions, $3.1 billion in new and higher taxes and fees, and $1.1 billion in nonrecurring resources.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-preliminary-2009-10.pdf