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Opinion 2001-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipal purposes) GENERAL MUNICIPAL LAW §§94, 453; STATE CONSTITUTION, article IX, §1(f): A village may not fix … value of property used and useful in its operation of a gas, electric or water public utility service, or from using …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… P. DiNapoli today announced that ConAgra Foods, Inc., one of the largest food manufacturers in the U.S., has committed … do not contribute to rainforest destruction. As a result of the company’s new policy, the New York State Common … long-term value,” DiNapoli said. “Palm oil is in many of the products we enjoy every day, but too often suppliers …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… Population and Demand for Services New York’s population of people aged 60 and over is projected to reach approximately 5.5 million by 2030. Nearly 70% of adults over 65 are expected to need some form of long-term care during their lifetime. Federal funding that …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsCompliance With Freedom of Information Law Requirements
… (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit … to ensure its customers – those who live, work, and travel in New York – have a safe, efficient, balanced, and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDebt – 2023 Financial Condition Report
… directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: … since SFY 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 … directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtVirtual Currency Licensing
… (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, … services regulator, and its Superintendent is responsible for ensuring the safety and soundness of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… state deal with a housing affordability crisis and rising eviction actions. An added $356 million in funding from the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startPension Payment Option Election – Divorce and Your Benefits
… should the member die before them. Generally, this is one of the joint allowance options. The parties should be aware … though the ex-spouse may only be receiving a small share of the overall pension benefit. For a full description of each option, see the Pension Payment Option Descriptions …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
… investments , dedicated staff to pursue climate solution investments, and minimum standards for portfolio …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasDiNapoli Op-Ed in Crain's New York Business
… State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: … in taxes in federal fiscal year 2020. It was true even for New York, which has been among the largest net tax-dollar …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… lines (which are referred to as charge lines in Legacy Systems) to provide as much information as possible … type of purchase. Before entering a distribution line (for Legacy users, these are referred to as charge lines) on a … includes the Department, Program, Fund, and Account (for Legacy users, the charge line would include Object Code and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsFinancial Data: How can we submit a data request?
… Requesters can either phone the Local Government and School Accountability (LGSA) …
https://www.osc.ny.gov/local-government/data/financial-data-how-can-we-submit-data-requestEmployer's Guide
… The Employers Guide is a resource for the benefit and payroll staff of NYSLRSs participating …
https://www.osc.ny.gov/retirement/employers/employers-guideOpinion 2005-4
… in the same manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 89-28
… the allocation may be "on a ratio of full valuations of real property, or on the basis of the amount of services …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 98-21
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) FIRE DISTRICTS -- Ambulance Service (circumstances … jointly contract with a private ambulance company for ALS service …
https://www.osc.ny.gov/legal-opinions/opinion-98-21GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right … a specific period of time in an exchange or exchange-like transaction. (A transaction is exchange or exchange-like when … or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… in our nation. All leaders, particularly the White House, must call out domestic terrorism and white supremacist …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaOpinion 91-36
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of village park trust fund moneys to develop facilities in town park) PARKS AND RECREATION -- Joint Parks (use of village … Whether park land fees imposed upon subdividers by a newly … used to finance additional facilities in an existing town park located in the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 91-20
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-20