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Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts … whether it has followed required procedures in the leasing of its properties. This audit covered the period January 1, … To determine whether the Port Authority of New York and New Jersey has a tracking system that …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commercePreferred Source Contracting
… they need are approved. SED needs to implement a strong system of internal control for monitoring and oversight of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Pizza to commit to using palm oil that was certified free of links to deforestation. Palm oil harvesting is one of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureTransforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels … largest transportation network, serving a population of 15.3 million people across a 5,000-square-mile travel area …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentState Comptroller DiNapoli Releases Municipal & School Audits
… and adopt required policies, including an investment policy, a procurement policy and a code of ethics. It did not use reserve funds in … the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 90-24
… powers and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, … chief fiscal officer or clerk of the school board, as the case may be, shall exercise such powers and perform such … and issuance of obligations of the municipality. In the case of public sales, this would include complying with …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Opinion 88-57
… are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal Protection (classification of users based on age and income) … and the rates applicable comply with constitutional equal protection guarantees (24 Opns St Comp, 1968, p 728; 8 Opns … enactment and upon consideration of concepts of equal protection and freedom from discrimination as guaranteed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - … Comp 1948 p 315 File No 3046 reflects the current position of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Opinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of … may use the excess proceeds from sale for the construction of a new town hall or whether special legislation is …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS … Whether in the proposed formation of a joint fire district containing a village located within …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Investors Reach Settlement with Wynn Resorts
… New York City Comptroller Scott M. Stringer. “Steve Wynn is alleged to have created an unacceptable culture of sexual … passivity perpetuated it. There must be zero tolerance for this kind of behavior, and this agreement is a major step … it is believed its officers or directors failed to comply with their fiduciary obligations to the company. The lawsuit …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for … Governor Cuomo and the Legislature deserve credit for …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetComptroller DiNapoli Releases Annual Review of MTA Finances
… capital needs. With less than four months before the start of its new fiscal year, there are still questions regarding … reduced services, unplanned fare hikes, and deterioration of the system.” The MTA’s latest financial plan projects … however, already assume successful implementation of the MTA’s proposed budget reduction program. Excluding …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesSelected Management and Operations Practices
… this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 90-1
… General Municipal Law, §72-h authorizes towns to transfer real property without consideration to, among other entities, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 2004-7
… the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent water user charges against … make connections with mains and reservoirs of the village for the purpose of drawing water therefrom, and "fix the … permit the use of water under that section if the supply for the village and its inhabitants would thereby become …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 2006-5
… the opinion. LOCAL LAWS -- Compensation (mid-term decrease for elected town officers) -- Referendum Requirements … salary of an elective officer during his term of office is subject to a mandatory referendum, we concluded that … as follows: Reduction of the salary of an elected Town official during his term of office cannot be accomplished by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 88-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of … contributions by participating employees. The agreement with the bank provides that the town will pay all fees under …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-65
… opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) … superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to persons … duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city collecting officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-65