Search
Opinion 92-52
… COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and … LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for …
https://www.osc.ny.gov/legal-opinions/opinion-92-52DiNapoli: SED Oversight of Career Training Programs Falling Short
… DiNapoli’s auditors found that CTE programs and respective student enrollments generally do not align with careers that … and salary. Auditors determined that 57.5 percent of student enrollments were in approved programs geared to … depending on the school district or BOCES where the student takes the CTE program. SED is unable to accurately …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… outreach to additional communities and get creative about how we tackle the pressing problem of food insecurity.” "Food … of the issue as well as a call to action,” said United Way of New York State President Hugh Parry . "Nutrition … to endanger the vulnerable, both old and young. United Way of New York State commends the recommendations State …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityApproved State Contracts and Payments
… with National Lawn Sprinklers, Inc. for Championship Golf Course North irrigation pond reconstruction, Rockland State … $1.7 million to LP Ciminelli, Inc., for construction and renovation services for the University at Buffalo, including …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… initiatives have helped New York City’s fiscal year (FY) 2024 budget generate a projected year-end surplus of $3.9 … cuts. As a result, the city has restored $73 million in FY 2024 and an average of more than $200 million annually … the PEG, with projected net savings of $2.6 billion in FY 2024, $2.3 billion in FY 2025, and an average of nearly $2.2 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsSection 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) 14.871) was created … and Urban Development (HUD). HUD’s tenant-based HCV program, the agency’s largest, is the federal government’s … may choose any housing that meets the requirements of the program. Eligibility is based on total annual gross income …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersComptroller DiNapoli Releases Municipal Audits
… sell all real property or cooperative apartments at public auction or by private sale at the highest and best price …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Identifies Problems With Low-Cost Power Program
… ReCharge NY, the disposition of personal property, and the energy efficiency program. While the audit period varied for … trade-in values and got rid of scrap metal and plant equipment valued at over $900,000 without ensuring they … received a fair price. Overall, auditors found that NYPA's energy efficiency program was relatively well-run. Auditors …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programWelcome Center and Rest Area Planning and Implementation
… capital program includes projects to construct and improve Rest Areas located on interstate highways. The Rest Area Plan, last issued in July 1998, is the Department’s comprehensive Statewide Plan for Highway Rest Areas. Rest Areas are defined as facilities that: exist …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationExxon's Investors Call for Meaningful Climate Risk Plan
… expect from the oil and gas majors," said Edward Mason, Head of Responsible Investment for the Church Commissioners. …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planOpinion 89-40
… regular employment due to firemanic functions (1969 Opns St Comp No. 69-953, unreported; see also 23 Opns St Comp, 1967, p 142; 2 Opns St Comp, 1946, p 217; cf . … the fire district was the defendant. October 23, 1989 Louis L. Motyka, Secretary/Treasurer Gardenville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-40City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… families, in June 2025, 105,373 people slept each night in NYC shelters, with thousands more sleeping unsheltered in … providers. As a result, program applicants were exposed to apartment units with immediately hazardous violations despite … are eligible for the program and that the correct rent amounts are being paid. Given the lack of affordable …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a more cautious … and city, both budgeted for larger declines so the impact on projected revenues should be limited. The securities … the financial sector’s ability to generate revenue and turn profit is critically important to New York. Methodology …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… 2023, according to the International Trade Administration (ITA), making up about 5% of the national total. However, ITA does not provide detailed data on imports at the … exported over $106 billion in goods in 2023 according to ITA, second only to the Houston Metropolitan Area and its …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… transparency report with credit card companies American Express Co. and Mastercard Inc. Both proposals were withdrawn … study found that nearly 40% of insured adults received a bill for a service they thought was covered but fewer than half had challenged an unexpected bill. At a time when AI is increasingly used by insurance …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… P. DiNapoli today announced that Archer Daniels Midland Co. (ADM), one of the world’s leading suppliers of agricultural products to food companies, has agreed to use only sustainably-sourced … its anti-deforestation shareholder proposal , which it co-filed with Green Century Capital Management. “ADM’s …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyOpinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may … spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … asking what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35XI-A.2 Purchase Requisitions – XI-A. Purchasing
… POLICIES This section directs agencies on the use of the requisition to streamline and standardize the purchasing … In the Statewide Financial System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase goods or services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies