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Opinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … hazardous waste facility assessments); (contributions to public entities - school district) ENVIRONMENTAL …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Impact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfDiNapoli: Many Homeless Shelters in Poor Condition
… or uninspected fire extinguishers; missing or disabled smoke detectors; no carbon monoxide detector; portable … these organizations are working with limited resources, my auditors found conditions there were startling and unsafe. … this important issue in his thorough report, and I offer my full support in his continuing efforts to help ensure that …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 91-36
… agreement must include safeguards to protect the village's investment for the useful life of the improvements, and to … governmental unit must include safeguards protecting the investment of the municipality holding the trust funds in the … village should include safeguards to protect the village's investment. Thus, in addition to requiring the town to …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
Tax collections through the first half of the state fiscal year fell $13 billion to $369 billion from the same period a year ago as personal income tax receipts the states largest source of revenue lagged expectations according to a midyear report on revenue and monetary settlements
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… that agency’s facilities. “The state must do everything it can to protect individuals with disabilities in their care,” … addressed and families are told of what occurred. This law can’t work if state agencies aren’t fully complying with the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawCollection and Use of the Motor Vehicle Law Enforcement Fee
… appropriately. The audit covers from April 1, 2008 through March 31, 2012. Background New York State collects the Motor … and remitted to the Department. Between April 2008 and March 2012, insurance carriers remitted $384.8 million to the Department. About $18.8 million was deposited into a fund for the Division and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeOpinion 2005-6
… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by … of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… more significance, individuals who were at least 50 years old comprised 24.3 percent of the State’s total prison … 1: Population Trends in New York State Prisons, 2008‑2021 Year Overall Prison Population Prison Population Aged 50+ … 9.3 17.2 2014 53.4 9.6 17.9 2015 52.3 9.9 18.9 2016 51.4 10.1 19.7 2017 50.6 10.3 20.3 2018 48.9 10.1 20.8 2019 46.0 …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 93-10
… the Friday immediately following Thanksgiving and, if so, what particular support staff is required to report to work … authorizing the closing of a county office on that day, we note that counties may adopt local laws not inconsistent …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Opinion 98-1
Whether the county may enter into a contract without competitive bidding pursuant to the authority set forth in General Municipal Law 99r
https://www.osc.ny.gov/legal-opinions/opinion-98-1DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… be documented to qualify for reimbursement. Over a three-year period ending June 30, 2014, Yeled reported $81 million … and $19,597 for gifts, including $645 for flowers and $16,191 for gift baskets given to both employees and … who receive special education services in New York. Each year, the state and municipalities spend more than $1.4 …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… Prompt Contracting Law, that cost the state $195,663 last year, the report found. Despite the modest improvement from … that time, the majority of contracts have been late every year, averaging nearly 70% late for more than twenty years. … 70% Office of Children and Family Services $30,648 16% State Education Department $23,746 12% The state’s Prompt …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsOpinion 88-50
… moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, …
https://www.osc.ny.gov/legal-opinions/opinion-88-50IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal … contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to report the name of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… April 16, 2021 Edition Analysis of the Paycheck Protection Program … $130,672 ALLEGANY 394 $37,304,836 $94,682 BRONX 16,667 $1,354,373,882 $81,261 BROOME 3,145 $343,539,232 … 28, 2021. New York State Enacted Budget for Fiscal Year 2021-22 Last week, New York State leaders adopted a $212 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Comptroller Thomas P. DiNapoli, Livingston County … hid her mother’s death to try to steal from the state retirement system and line her own pockets,” DiNapoli said. … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal … browser location field. Don’t click on links received in unsolicited email. Resources Federal Resources Federal … General: Prosecutes individuals and businesses engaged in fraudulent trade practices and provides information to …
https://www.osc.ny.gov/reports/focus-identity-theftComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … indicating that he was still alive, while she utilized a power of attorney to access his account and withdraw pension …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overOpinion 96-18
… Office with respect to any particular measure. September 18, 1996 Anthony Cerreto, Esq.,Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-96-18