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Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. The overall decline of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… is especially true in the Hudson Valley where sales of farm products topped $300 million in 2022. The region also … and recreation in 2022 saw the largest increase in farm income, a 78% jump since 2012. In 2022, New York’s farms …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsOversight of the Early Intervention Program (Follow-Up)
… included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25 ). About the … a child has a developmental delay or disability, their early years provide a critical window of opportunity to … later. Young children missing these opportunities for early intervention services are potentially at greater risk …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followReal Property Dispositions
… 12,000 acres of land and 45 million square feet of office, industrial, retail, and technical space. Other than the major … major Port holdings in New York include the Bathgate Industrial Park in the Bronx, the Teleport in Staten Island, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsNorth Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Pension Funds Break New Ground on Board Diversity
… future outlook as a financially strong and responsible company,” Connecticut State Treasurer Denise L. Nappier said. … & Retirement. “This is a major step forward for the Company and good news for investors.” “Congratulations to … in 2013 prior to agreement) Standard Pacific Corporation Urban Outfitters (also filed in 2012 and 2013 prior to …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityOpinion 90-63
… -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations and … Whether a public library may fund a holiday party either for a group of senior citizens who provide volunteer services …
https://www.osc.ny.gov/legal-opinions/opinion-90-63State Comptroller DiNapoli Releases Municipal and School Audits
… understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … sampling and how they would be secured against use, and what remedial actions were planned or enacted. Because there …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama … Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income families. A … the Program. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required owners …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followOversight of Water Supply Emergency Plans (Follow-Up)
… of the five recommendations included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the Program The Department of … of the five recommendations included in our initial audit report Oversight of Water Supply Emergency Plans Report …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followOpinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, (ii) who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Law, §37[8]). Section 37(10) of the Lien Law addresses how these bonds are to be indexed. Specifically, it states …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Comptroller DiNapoli Releases State Audits
… found that the department did not place enough priority on ensuring that computer assets were properly controlled and … found that the department did not place enough priority on ensuring that computer assets were properly controlled and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. … or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 89-2
… under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Contract Advisory No. 4
… ID . Note: Although the Audit ID in the SFS will change (because the Business Unit and/or Department ID will … and any associated delays, agencies should immediately take the following actions: Ensure that any new contract … ID combination has been used. If not, agencies should take the following action: If the status of the contract is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … of last character in the field must be numeric If the AI Hire transaction does not include a valid SSN, the … assigned EMPLID is returned to the submitting agency. The AI message coming back to the agency will have the “Tempoary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyOpinion 92-21
… on the issues discussed in the opinion. FEES -- Justice Courts (mass dismissal of cases - entitlement to fees under … you have described situations where town or village courts have reported to the Justice Court Fund the dismissal, … to towns and villages for the services rendered by their courts in the prosecution of criminal charges, including …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-50
… would not otherwise be entitled to a contract award as the lowest responsible bidder. You ask whether a county, by local … bid price is no more than 10% higher than the non-local lowest responsible bidder who would otherwise be entitled to … of local residents, even though that bidder is not the lowest responsible bidder. We confirmed our previous opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 92-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State … parking fine or penalty and surcharge but receives payment of only a portion of the total amount assessed …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 98 - 19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … requirements for installment purchase contracts. As it relates to fire districts, subdivision 5(a) of section …
https://www.osc.ny.gov/legal-opinions/opinion-98-19