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Opinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … "Racing Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2XI.2.B Contract Numbering – XI. Procurement and Contract Management
… defined certain formatting requirements for New York State Contract Identifiers to ensure that contract information … contract under its respective Business Unit and Department ID. The awarding agency contract and amendments thereto and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingOpinion 88-41
… general proposition that property held for public use may not be used by or on behalf of a private … Further, even if the purpose of a use of property is public in nature, it may not be accomplished in violation of … to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 88-40
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION - Municipal Funds … of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … The respective governing boards of municipalities engaged in a joint service need not be directly responsible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-22
… serve only the residents of the town, is not used by the public at large, is operated and maintained with town funds … however, that when park property is held in trust for the public at large, a municipality may not exclude nonresidents … NYS2d 89). In circumstances where a park is held for the public at large, although non-residents may not be excluded, …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… Assembly & Senate's Puerto Rican / Hispanic Task Force . "My constituents in the Southeast Bronx deserve expanded … been providing culturally competent service delivery to my diverse constituency, who need language access and so much … I'm looking forward to the benefits of this program for my constituents and thank all partners for making this a …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Comptroller DiNapoli Releases Audits
… Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of Agriculture and … of Social Services: Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-Up) (2024-F-38) The New … shelters. In February 2011, DHS contracted with the Bowery Residents’ Committee (BRC), a city-based …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial … officials did not seek competition for aggregate purchases from nine vendors totaling approximately $746,000 or from 14 …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement … to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … students (77 percent) attending charter schools and other public or private schools. The district had no registration …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… BB&T Corporation (filed with AFL-CIO Equity Index Fund) Discovery Communications Inc. (filed with AFL-CIO Equity …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… to five to fifteen years in state prison. This case is the latest joint investigation under the Operation Integrity … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236 … New York State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 89-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Opinion 93-12
… including a school district, may authorize any of its members or any officer or employee to attend a conference …
https://www.osc.ny.gov/legal-opinions/opinion-93-12XVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingPatient Safety Center Activities and Handling of Revenues
… the Department of Health (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is … to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC was established within the … and State laws and regulations and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… of the New York State Common Retirement Fund (the Fund), and the Fire and Police Pension Association of Colorado (FPPA) announced that …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointment