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Opinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to standardize on a particular make and size of loader tires. The reasons recited in the proposed resolution to … Concerning the propriety of a proposed resolution to standardize on a particular make …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing … Hightech is one of the fastest growing industries in New York City growing four …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 89-45
… LAWS -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … Board of Appeals (paying fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) … -- Compensation (fixed amount plus hourly rate for attorney employed as counsel to zoning board of appeals) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 89-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Initially, we note that it is our policy not to render opinions to officials of one municipality with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-20
… AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of … Whether a village police department which was established by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… reform in New York, including public funding of elections for all state offices. * * * In 2014, I faced one of the … of my career: Should I opt into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … of my career Should I opt into a public financing program for the Comptrollers race or not …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsOpinion 93-7
… for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). We are aware of no judicial decisions on the issue … in the performance of the contract (see People ex rel. Smith , supra ; Schulz v Warren County Board of Supervisors , …
https://www.osc.ny.gov/legal-opinions/opinion-93-7DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… not monitoring operations and expenses, and not doing a thorough analysis before spending over $2 million on a … services to promote agriculture in Central New York. It is overseen by a 13-member board, consisting of appointees … a thorough analysis of needed renovations, including a roof replacement. It also lacked a business plan for securing …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… report is essential to the nonprofit sector,” said Reg Foster, President and CEO of United Way of New York …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsDiNapoli Releases Profile of New York's Small Business Owners
… Even as many small businesses shuttered their doors or struggled through … pandemic,” DiNapoli said. “Policymakers should encourage small business growth, and particularly initiatives to spur … promoting and expanding initiatives designed to assist small businesses, and underrepresented business owners in …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… 2016, Kanas was arrested on a warrant by City of Tamarac Road Patrol and Broward County Sherriff’s in Florida. Having … and the Attorney General thank the City of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their … is led by Chief Dominick Zarrella. The Forensic Audit Section is led by Chief Auditor Edward J. Keegan. This case …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… contractor default. In the event of a contractor default and surety takeover of a contract, as determined through … surety payments will be made via Automated Clearinghouse (ACH) payments. At the time of the takeover, if the original … should obtain the surety vendor’s agreement to receive ACH payments. Payment via ACH will ensure timely and accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, … A child budget with the Activity and the Budgetary Transfer account code (60801) must exist); Analysis Type … Once it is determined that a statutory transfer account authorization is provided and needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureComptroller DiNapoli Releases Municipal Audits
… to be maintained. The town-wide general fund relied on revenue anticipation notes to fund operations. Town of … town is currently experiencing severe fiscal stress. Cash on hand as of Dec. 31, 2014 was insufficient to meet the … The board repeatedly adopted budgets that were not based on realistic revenue estimates and appropriated fund balance …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… worked the hours paid. For example, the president made 109 changes to the time sheet of the library’s custodian, who …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Comptroller DiNapoli Releases Audits
… Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18) Medicaid made … payments were made for recipients transferred among merged or consolidated facilities. Since the recipients were transferred between merged or consolidated facilities only one payment should …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsNext Generation 911 Services
… to be rerouted to other counties’ Public Safety Answering Point, or call center. More importantly, NG911 transitions to a digital … the chance of a misdirected call and the time for a call center to dispatch the appropriate first responders. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOversight of Homeless Shelters (Follow-Up)
… during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followCollege Readiness (Follow-Up)
… the fastest-growing occupations require education beyond a high school diploma—a college degree or advanced certificate … careers. However, nearly half of all students who complete high school and go to college require remedial courses and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-follow