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Opinion 98-12
… was made (General Municipal Law, §9-a[3]). When the tax bases of the "lending" and "borrowing" funds are … city taxes and school taxes are raised from different tax bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-24
… or more inhabitants on behalf of the city school district. You ask whether this aid may be used to pay operating …
https://www.osc.ny.gov/legal-opinions/opinion-95-24Environment, Energy and Agriculture – 2021 Financial Condition Report
… of more than 45 percent from 2018. Receipts from the sale of all agricultural commodities in New York State were …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal & School Audits
… conduct physical inventories, and ensure sensitive data was erased before assets with hard drives were disposed …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-27
… board of trustees may, by resolution, authorize the sale or transfer of the fire house and fire equipment owned …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… and local amenities, enhancing its status as a regional destination for arts, culture and history, even as the city … and meet today’s challenges. It has embraced its role as a destination city and is home to historic buildings, a …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingDiNapoli Announces State Contract and Payment Action for March 2017
… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Contract and payment actions for March 2017: …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… Regarding Permissible Contacts; Inclusion in Solicitation/Bid Documents SFL §139-j restricts contacts 2 by offerers 3 … entity’s procedures be included in the solicitation or bid documents for all procurement contracts. The statute … limited to, the public notification of the specifications, bid documents, request for proposals, or evaluation criteria …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actOpinion 92-8
… share of a federally-aided city bridge project. You ask whether Local Finance Law, §165.00 prohibits a city …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 95-8
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and Duties (remittance of forfeiture moneys) MUNICIPAL FUNDS …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Resources and Responsibilities: New York State’s Environmental Funding
… On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental … the fund declined, resulting in a climbing fund balance (see Figure 4). The reduction in disbursements is due in part …
https://www.osc.ny.gov/reports/resources-and-responsibilities-new-york-states-environmental-fundingIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… This category includes educational vocational and school counselors. Engineers 55070 Design Engineers Design …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceConflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesHomeownership Rates in New York
… the nation’s most populous city. In 2020, the most recent year for which local data are available, multi-family homes … gap is highest for Hispanics in New York, and 16 percentage points greater than the national Hispanic … households from buying homes and accruing wealth.” 16 Furthermore, there is evidence of persistent inequitable …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOpinion 2024-1
… or statutory amendments that bear on the issues discussed in the opinion. NY CONSTITUTION, ART. VIII, § 1, ART. VII, § 8(1); LOCAL FINANCE LAW, §§ 10, 11; PUBLIC HEALTH LAW, § 1114; MUNICIPAL HOME RULE LAW, § 10; … §§ 19, 20; TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Opinion 2006-10
… district (but see Town Law §198[12][b-e], concerning the sale or lease of all or part of the property or facilities of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… prison sentencing laws enacted in 1973 to deter the sale and use of drugs by authorizing treatment for substance …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… arts events throughout the state. As part of the Revival, NY PopsUp, a series of free ‘pop-up’ events, will be held …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Review of the Enacted Budget: State Fiscal Year 2021-22
… highly uncertain environment that included sharply rising case counts of COVID-19 and rapidly mounting job losses. … see Office of the New York State Comptroller, “The Case for Building New York State’s Rainy Day Reserves,” …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal … plays an integral role in state economies and budgets. New York received an estimated $96.7 billion in federal receipts …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023