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Opinion 95-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (calculation of amount set aside for … educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or … educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Audit Committee Charter Guidance and Template
… review of significant findings. Report on suspected fraud, waste or abuse, or significant internal control findings and …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of … today by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … its pre-pandemic level, the second lowest recovery among all states. The state’s construction sector would have fully …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 92-16
… from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN … MUNICIPAL LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town … his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 97-21
… §30(3): Section 263 of the Education Law does not operate to relieve public libraries from the requirement that annual … reports be filed with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-51
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … of a county sewer district since the use of those moneys is limited to those purposes set forth in County Law, §271[1] … should be harmonized (McKinney's Statutes, §98), it is our opinion that the language of limitation in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: MTA Faces Worst Financial Crisis in History
… service by 50 percent. Fares and toll increases may rise beyond the 4 percent hikes already planned for March … $10 billion as allowed by the state, debt service could rise by $675 million annually starting in 2023, bringing it … with the revenue it would generate for suppliers and the construction industry – remain at risk with the plan halted …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli Releases Analysis of Executive Budget
Despite projections for healthy gains in tax receipts and continued growth in the economy the State Fiscal Year 202021 Executive Budget reflects challenges
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… private providers. “Special education programs fulfill a great need across New York, providing children with … 13 arrests and 11 guilty pleas as well as $18.6 million in court-ordered recoveries. DiNapoli’s investigators have also … payments and public authority data. Visit the Reading Room Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 2004-2
… bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships (spouse of town board member … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Local Government Data
… class of local government and year. Use Open Book New York to see data for an individual local government. File local …
https://www.osc.ny.gov/local-government/dataDiNapoli Releases Bond Calendar for the Third Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their major public authorities during the third quarter of 2014
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… treasurer Samantha Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals … "Also disturbing is the unknown whereabouts of $4,340 in cash from a Mother's Day raffle. I thank Genesee County …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … billion, including approximately $1.65 billion scheduled for this month, $551 million for February and $239.5 million …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Daley was arrested and issued a desk appearance ticket on charges of grand larceny in the third degree, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… Fund which were recorded by the Village as either “ATM Withdrawal” or “Mayor’s Discretionary.” The discovery was …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. … to Acting United States Attorney for the Northern District John A. Sarcone III and Special Agent in Charge, U.S. … States Attorney for the Northern District of New York John A Sarcone III and Acting Inspector General for US …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… Oswego County District Attorney Anthony J. DiMartino, Jr., and New York State Police Superintendent Steven G. James … Office for their assistance in this matter,” DiMartino, Jr. said. “With the concerted efforts of these agencies, we … Oswego County District Attorney Anthony J DiMartino Jr and New York State Police …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… by DiNapoli’s office. “Christy Gibson went to great lengths to cover up the death of an acquaintance to … withdrawals. Gibson was indicted in the 114 th District Court of Smith County Texas on one count of theft. Gibson’s …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-payments