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Opinion 2000-2
… to designate, or acquire by purchase, condemnation or lease, land and buildings for neighborhood recreation centers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 2004-9
… the exception in General Municipal Law §103(8) applied only to purchases by "municipal hospitals". In the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Opinion 91-51
… a county chief fiscal officer may temporarily utilize for general county purposes moneys collected as user fees and … parcel of land at the time and in the manner ..." provided for the levy of county taxes (County Law, §271[1]). Section … in the same manner and at the same time as taxes levied for general county purposes. The county treasurer, or …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… years later in Sept. 2017. When it was done in Nov. 2019, only three pipes were repaired due to lack of funds. Even … in March 2014, but auditors visiting in June 2019 found only one bathroom was renovated, and the low quality of the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 92-41
… Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers expressly granted by statute and … [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of some power …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Opinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 95-12
… invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- Deposits and Investments (authority … or invest with a State or 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 …
https://www.osc.ny.gov/legal-opinions/opinion-95-12State Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-21
… Law was last amended by chapter 273 of the Laws of 1950, which became effective April 1, 1950. There is nothing in the language of section 263 or in … filing only those reports that were required on April 1, 1950, the date upon which the last amendment to section 263 …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 94-25
… an active volunteer firefighter accumulates at least 50 points. Points must be granted for the performance of certain … is not a fire company. Therefore, it is our opinion that points may not granted pursuant to section 217(c)(v) for …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Oversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli: Village Fiscal Stress Declines Again
… to four in 2014, two in 2015 and one in 2016; Ten villages moved out of fiscal stress in 2016; and Twenty-eight villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial … delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York City’s capital projects too often experience delays … The majority of New York Citys capital projects are over their initial …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-neededDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… The Department of Environmental Conservation (DEC) needs to improve efforts … ecosystems and be harmful to people. They cause a loss of wildlife habitat, native plants, fish and animals as well … the last 10 years funding an Adirondack Park wide system of staffed boat inspection and decontamination stations," …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight … of registered apprenticeship programs (Programs). The audit covered Programs active during the period April 2019 through August 2024. We also considered … To determine whether the Department of Labor DOL is providing adequate oversight …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfEconomic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdf