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Opinion 94-14
… of the project outside the municipality must be contiguous with the portion of the project inside the municipality …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Opinion 2006-2
… Requirements (procedures when increase in maximum amount to be expended is funded by private contribution) WATER … Establishment (procedures when increase in maximum amount to be expended is funded by private contribution) TOWN LAW … procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be expended for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 2006-3
… gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the public highways and rights of way within the area …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … Whether the consolidated district may be extended prior to December …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Opinion 92-48
… amendment of 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General Municipal Law, … indebtedness issued to acquire the whole parcel. Section 32 of chapter 413 amended section 6-l(2) in several respects. … amendment of 6l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991 …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-5
… within such village to contract indebtedness shall cease". Therefore, once the coterminous village has been … is coterminous with a city to contract indebtedness "shall cease, but the indebtedness of such county shall not, for … constitutional debt limit. March 27, 1991 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code are implemented, according to a report issued today … the number of tax brackets, but doesn't specify the income levels at which such brackets would apply. The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… savings and closing future budget gaps, according to an analysis released today by New York State Comptroller … years,” DiNapoli. “While New York City’s economy continues to grow at a solid pace, the city should continue to replenish reserves and begin taking steps to narrow the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsInvestigation of Housing Discrimination Complaints
… Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its … life of the State. Among other things, the Law prohibits discrimination in housing based on age, race, lawful source … and other protected classes. Under the Law, housing discrimination occurs when sellers, owners, landlords, real …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… across New York aren’t getting the timely data they need to help them prevent suicides, according to an audit released today by State Comptroller Thomas P. … in oversight and data-sharing have left the state unable to measure whether these efforts are reducing suicide deaths, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly … according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “New Yorkers who face … housing discrimination are told they can report it to the state Division of Human Rights and that it will be …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: New York City's Budget Outlook Improves
… cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain uncertain in the … Comptroller Thomas P. DiNapoli’s analysis of the city’s latest financial plan . “New York City’s finances were …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Comptroller DiNapoli Releases Audits
… and five years of age in western New York. The center is reimbursed for these services through rates set by SED. … are properly accounted for, that vehicles are used for official state business only, and that Developmental … are properly surplussing vehicles following a process that is fair and complies with state requirements. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Title Description 60001 Accidental Death Benefits Payments for accidental death benefits pursuant to collective … plan. 60007 Dependent Care Advantage Employer contribution for employees in eligible negotiating units who enroll in the … 60178, and 60179 is June 17, 2013. The new codes are retroactive to April 1, 2013 for purposes of classifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Comptroller DiNapoli Releases School Audits
… by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were understated by a total of more than one day, valued at $298. Deer Park Union Free School District … of the payroll process, certify the payrolls. However, no one independent of the payroll process reviews hourly rates …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson … Fire Department Chief and a former Croton-On-Hudson Police Officer who most recently served as the Fire Department … Fire Department. I thank Westchester District Attorney Anthony Scarpino and State Comptroller Thomas P. DiNapoli for …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… six-year period for enrollees who already had private insurance, according to an audit released today by State … New York State of Health (NYSOH), New York's online health insurance marketplace and the remainder were enrolled through … when they have concurrent comprehensive third-party health insurance. When the Medicaid managed care provider and the …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… made in our audit report, the agency needs to ensure that all inspections are complete and thorough so that New Yorkers …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlooked