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Opinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Collection of Fines Related to Tenant Complaints (Follow-Up)
… Objective To assess the extent of implementation of the six … in our initial audit report, Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program … To assess the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followOpinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of … lease a portion of the lot for town parking purposes and, in consideration therefor, would agree to plow snow on the … not used for town parking if the snow plowing is primarily in furtherance of a proper town purpose and the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… 22,128 units of housing. As of June 12, 2020, there were 342 active provider contracts. Our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followState Comptroller DiNapoli Releases Municipal & School Audits
… records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the … collector’s records as required and, as a result, did not know that the tax collector was incorrectly remitting … that detailed which outlets were exempt from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2002-11
… (ambulance calls)", that a volunteer firefighter "must run annually in order to receive twenty-five points credit". … rescue and first aid squad calls that a firefighter "must run annually in order to receive twenty-five points credit". …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… and did not give rationale for the lower target, according to an audit released today by State Comptroller Thomas P. … DiNapoli. “New York’s MWBE program is vitally important to help level the playing field and give qualified companies a chance to do business with the state,” DiNapoli said. “The MTA needs …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… percent since February, according to data from the State Office of Temporary and Disability Assistance (OTDA). The … 23,527 2.5% 4.3% 1.7% Binghamton 5,851 2.8% 4.9% 2.1% Bronx 13,956 5.8% 8.6% 5.6% Brooklyn 43,204 5.7% 8.1% 5.9% … 4.5 percent that were 90 or more days late. Areas north of New York City and its closest suburbs also saw …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Education Department (Department), or in a business school registered with the Department, that closes before their … The Bureau monitors licensed private schools and registered business schools to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of … the expenses of administering the Acts. We found that, in general, the Department was appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityOpinion 2005-8
… A city may not set fees for the provision of emergency medical transport services in an amount designed to generate … a city may set fees for the provision of “emergency medical transport” services by a paid city fire department, … among other local governments, to provide emergency medical service, general ambulance service or a combination …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be … in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Town of Hornellsville – Financial Management (2025M-102)
… officials because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. The … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Franklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are … and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Wyandanch Union Free School District – Budget Review (B21-7-1)
… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1