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Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 91-46
… attorney as a State officer is conceptually incompatible with the broad authority afforded counties over an … deemed State officers for purposes of the Constitution's ban on midterm salary increases ..." ( id . at 539, 457 NYS2d … in the office of county clerk. The court stated "[w]e find the office of County Clerk to be a quasi-state office" …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering number of children live in poverty in New York,” DiNapoli said. … government have the solutions to lift more children out of poverty, and we should act with urgency to use them.” …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli: State's Cash Position is Strong
… less than the same period last year, according to the August cash report released today by New York State … less than the same period last year according to the August cash report released by State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongSpencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Get Help
… Filing System VendRep System - Enroll Now Proceed to Login …
https://www.osc.ny.gov/online-services/get-helpOpinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64DiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… the seven providers. Key audit findings included: Unsafe Apartments: Families were placed in apartments with serious housing-code violations, including … who continued to receive rent payments for uninhabitable apartments, increasing costs and forcing families to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsTown of Sherburne – Budgeting (2025M-3)
… the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be … highway fund TW, general fund town-outside-village (TOV) and highway fund TOV. The Town’s 2024 budgeted appropriations … fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 2000-1
… bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) … is in reply to your request for our opinion concerning the payment by a village of certain legal fees incurred by … that section 5-524(7) of the Village Law provides for the payment by a village of the "actual and necessary expenses" …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 89-64
… property ( cf. Eminent Domain Procedure Law, Articles 3, 5 and 6 relative to real property acquired by condemnation). … of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … manner (see also Winkler v Summers , 51 Hun 636, 5 NYS 723; 1988 Opns St Comp No. 88-35, p 65). To fulfill its …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Performance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programTown of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… Library (Senior Center/Library) such as access aisles at accessible parking spaces. 38 components at the Town Hall, such as accessible door handles and signs with raised lettering and … the Police Station, such as public service counters at an accessible height. 18 components at the Courthouse, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Opinion 92-56
… 116: A town whose town board is authorized by special act to appoint a town manager "upon such terms and conditions ... … manager. You ask whether the Town of Fallsburg, pursuant to chapter 791 of the laws of 1972, may pay its town manager … indicate that such allowance would be paid without regard to actual mileage traveled. Chapter 791 created the position …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Credit for Previous or Military Service – Article 14 Benefits
… of your military service. To determine your eligibility and the cost, if any, please send us a copy of your … system in New York State, your service may be recredited and your date of membership and tier changed. If your previous membership was with … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceFormer Fire Co. Treasurer Admits Stealing $24K
… District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit … company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetSaratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25DiNapoli: NYC Experiencing Record Job Growth
… Bensonhurst; Coney Island; Williamsburg/Greenpoint; Bay Ridge and Howard Beach/South Ozone Park. No neighborhood in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthState Comptroller DiNapoli Releases Audits
… resulted in an overstatement of job commitments reported by 29,795, or 7.7 percent. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0